Beer Duty Accounting Centre

Page written by AI. Reviewed internally on May 23, 2024.


The Beer Duty Accounting Centre (BDAC) is a department within the HM Revenue and Customs (HMRC) responsible for overseeing the collection and administration of beer duty.

What is the Beer Duty Accounting Centre?

The primary purpose of the Beer Duty Accounting Centre is to make sure that beer duty is accurately assessed, collected, and accounted for in accordance with relevant legislation and regulations. The BDAC oversees the entire process of beer duty collection, from registration of brewers and duty payment to compliance checks and enforcement actions.

Brewers are required to pay duty on the beer they produce and remove from their premises for sale or distribution. Importers and wholesalers also pay duty on beer imported into the UK or removed from bonded warehouses.

Furthermore, brewers, importers, and wholesalers involved in the production, importation, or sale of beer are required to register with HMRC and get appropriate licenses and approvals to operate legally. The BDAC oversees the registration process, verifies the eligibility of applicants, and maintains a register of licensed businesses.

The BDAC is responsible for assessing the amount of beer duty payable by registered brewers, importers, and wholesalers based on the volume and strength of beer produced or imported. Duty payments are made to HMRC periodically and must be accompanied by accurate duty returns detailing the quantity and type of beer produced or imported.

Additionally, the BDAC conducts compliance checks to make sure that registered businesses comply with their duty obligations and maintain accurate records of beer production, importation, and sales. It investigates suspected cases of duty evasion, fraud, or non-compliance and takes enforcement action, including charging penalties and sanctions on non-compliant businesses.

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