The role of the purchasing assistants is to maximise refundable government tax credits, bringing in a greater budget for the production. They are a member of the financial department.
Tax credits depend on a number of factors, including filming and production locations, as they are meant to encourage businesses in the area to hire locally.
As of 2018[update], the only tax credit accountant credited in the history of the DWU has been Jonathan Ross, who served that role during Torchwood: Miracle Day.
| Story | Tax credit accountant |
|---|---|
| The Blood Line | Jonathan Ross (crew) |
| End of the Road | Jonathan Ross (crew) |
| The Gathering | Jonathan Ross (crew) |