It is deeper than who pays for it - it comes down to employment status.
In short, upto 3 years ago referees were classed as volunteers, and the legal status that comes with it = FA had to pay.
Then due to a court hearing over volunteers and expenses ya da ya were were reclassed - mainly due to the facet that we recieve a match fee, a fixed amount in lieu of anticipated expenses (not actual expenses incurred). To retaint he volunteer status we would have to down the route of acual expenses only, adutiting these claims, and as we are going through either The FA (a Ltd company), the County FA's, which are also Ltd companies, or to leagues that too are some Ltd companies, they would have to pay us based on claims made (not the clubs) and then they would have to collect these fees from clubs, claculate and redistribute these moneis accordingly andensure that we are paying the correct Income tax, NI etc of these monies.
This is why all statements re match fees include that "you are responsible for declaring and payment of any and all taxes levied against these incomes" or words to that effect.
But as we are no longer volunteers, the FA no longer has the burden to pay for our DBS - we are all technically self employed, and as such it is US that are WANTING to officiate on these leagues, not the FA / CFA that are INSTRUCTING us to work with people for whome a DBS is required.
All in all, legal status changed and as such the burdens required also have shifted. For 90% of officials it's a nice bit of cash in hand - probably making a loss over the course of a season but hey ho - If mr tax man gets interested thought it could get messy. For the few of us that are either Self Employed, or put it through the books it;s a bit more paperwork, but sheesh do i make a loss (which is then written off against other employed incomes