Part 2Licensing bodies and officers

Licensing Boards

9BF1Annual financial report

1

Each Licensing Board must prepare and publish a report not later than 3 months after the end of each financial year.

2

A report under this section must include—

a

a statement of—

i

the amount of relevant income received by the Licensing Board during the financial year, and

ii

the amount of relevant expenditure incurred in respect of the Board's area during the year, and

b

an explanation of how the amounts in the statement were calculated.

3

For the purposes of subsection (2)—

  • “ relevant income ”, in relation to a Licensing Board, means income received by the Board in connection with the exercise of the Board's functions under or by virtue of—

    1. a

      this Act, or

    2. b

      section 14(1) of the Alcohol etc. (Scotland) Act 2010 (social responsibility levy) in so far as relating to holders of premises licences or occasional licences, and

  • “ relevant expenditure ”, in relation to a Licensing Board, means any expenditure—

    1. a

      which is attributable to the exercise of the Board's functions under or by virtue of—

      1. i

        this Act, or

      2. ii

        section 14(1) of the Alcohol etc. (Scotland) Act 2010 (social responsibility levy) in so far as relating to holders of premises licences or occasional licences, and

    2. b

      which is incurred by—

      1. i

        the Board,

      2. ii

        the relevant council, or

      3. iii

        the Licensing Standards Officer (or Officers) for the Board's area.

4

At the request of a Licensing Board the relevant council must provide the Board with such information as the Board may reasonably require for the purpose of preparing a report under this section.

5

The Scottish Ministers may by regulations make further provision about reports under this section including provision—

a

about the form and content of reports including, in particular—

i

how a statement required under subsection (2) is to be set out, and

ii

what constitutes relevant income and relevant expenditure for the purposes of subsection (2), and

b

the publication of reports.

6

Regulations under subsection (5)(a) may modify subsection (3).

7

In this section, “ financial year ” means a yearly period ending on 31 March.