Annual Financial Report 2022 - 2023


The purpose of this Report is to invite Members to consider and approve the contents of the Licensing Board Annual Financial Report 2022 - 2023 (“Financial Report”).


It is recommended that the Board

  •  approves the Financial Report attached as Appendix 1; and
  •  instructs the Clerk to the Board to publish the Financial Report on the Licensing Board website.

Karen M Donnelly
Clerk to the Board

On this page you will find information on:

Background/Main Issues
Management of risk
Policy checklist

Background/Main Issues

The Board is required under Section 9B of the Licensing (Scotland) Act 2005 (the “2005 Act”) to publish an annual Financial Report (the “Financial Report”) within 3 months of the end of each financial year.  

In terms of Section 9B of the 2005 Act, the Financial Report must include –

  1. a statement of-
  1. the amount of relevant income received by the Licensing Board during the financial year; and
  2. the amount of relevant expenditure incurred in respect of the Board’s area during the year; and
  1. an explanation of how the amounts in the statement were calculated.

Section 9B of the Act provides further detail of what is required to be included within the Financial Report.  The format of the Financial Report has been left to individual Licensing Boards to decide.

The annexed Financial Report sets out the income and expenditure details calculated for the 2022-2023 financial year, which is between 1 April 2022 and 31 March 2023.  Income details have been gathered from the Board’s licensing applications database and all fees paid during the financial year.  Expenditure details includes any expenditure: -

  1. attributable to the exercise of the Board’s function under or by virtue of the 2005 Act; and
  2. incurred by the Board, the Council or the Licensing Standards Officers.

Businesses have continued to face challenges during the financial year 2022-2023, including in relation to rising inflation and energy costs.  There was a slight increase in certain applications from the year 2021-2022, including premises licences, occasional licences and personal licences.  However, there were fewer provisional premises licences granted this year.  Overall, there was a slight decrease in the Board’s income, with income generated of £89,021 compared with £90,298 in 2021-2022.  Officers continued to deal with routine licensing consultations, complaints and enquiries.  Routine inspections were reinstated following the restrictions which had previously been in place during the COVID-19 pandemic. 

Members will be aware that the Council will be undertaking a wholesale review of fees and charges over the coming months, in advance of the budget setting in 2024/25.  Unfortunately, fees for liquor licensing are set by statute and so the Council has no discretion to review or increase.  These fees have not been increased in a number of years, therefore officers will raise this within appropriate networks as the fees do not reflect the work involved in processing these licences.

In addition, officers are examining the costs associated with the support and administration of the Licensing Board, with a view to introducing more efficient and cost-effective processes.  This should work to bridge the gap between costs and income.

The Board is invited to consider and approve the terms of the attached Financial Report (Appendix 1).  If approved, the Financial Report will be published on the Board’s website.


The implications for the Board are as undernoted.

Frontline Service to Customers – The Financial Report informs the Board as to how it exercises its licensing function under the 2005 Act.

Workforce (including any significant resource implications) – None.

Legal Implications – It is a requirement under the 2005 Act that the Board prepares and publishes an Annual Financial Report.

Financial Implications – Officers are examining options to reduce the financial gap between income and cost with a view to reaching a break-even position.

Procurement – None.

ICT – The Annual Financial Report will be published on the Board’s website.

Corporate Assets – None.

Equalities Implications – None.

Sustainability – None.

Other – None.

Management of risk

The risks and control measures relating to this Report are as follows: -

Publication of the Financial Report will fulfil the Board’s statutory duties under the Act.  Legal advice will be provided to the Board as required to ensure that the statutory requirements are met.









STATUTORY DUTY - In preparing and publishing the Financial Report, the Board will be complying with its statutory obligations under the Act.

Policy checklist

This Report has been assessed against the Policy Development Checklist and has been classified as being an operational report and not a new policy or change to an existing policy document.


Appendix 1 - Licensing Board Annual Financial Report 2022 - 2023.