Licensing (Scotland) Act 2005

[F1 9B Annual financial report S

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

[F2 (1A) If, for a reason relating to coronavirus, a Licensing Board is unable to comply with subsection (1), the Board must—

(a) not later than 3 months after the end of the financial year, publish on its website (or, if it does not have one, on the website of the council for the Board's area)—

(i) the fact that the Board is unable to comply with subsection (1) and the reason for that, and

(ii) the Board's estimate as to when it will publish the report, and

(b) prepare and publish the report not later than 9 months after the end of the 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—

  (a)

  this Act, or

  (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—

  (a)

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

  (i)

  this Act, or

  (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

  (b)

  which is incurred by—

  (i)

  the Board,

  (ii)

  the relevant council, or

  (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. ]

Textual Amendments

F1 Ss. 9A, 9B inserted (1.12.2015 for specified purposes, 15.5.2017 for the insertion of s. 9B in so far as not already in force, 20.12.2017 in so far as not already in force) by Air Weapons and Licensing (Scotland) Act 2015 (asp 10), ss. 56(2), 88(2); S.S.I. 2015/382, art. 2, sch.; S.S.I. 2017/119, art. 2, sch.; S.S.I. 2017/424, art. 2(a)

F2 S. 9B(1A) inserted (temp.) (7.4.2020) by virtue of Coronavirus (Scotland) Act 2020 (asp 7), s. 17(1), sch. 5 para. 4(3) (with ss. 11-13) (which affecting provision expires (1.10.2022) by virtue of Coronavirus (Scotland) Act 2020 (asp 7), s. 12(1) (with saving in S.S.I. 2022/261, regs. 1, 10))