SCR rules confirmed for 2026/27 - currently in shadow for 2025/26. Figures last reviewed 2026-05-17.

EFL Squad Cost Ratio · Championship

Championship SCR: how much can every club spend?

From 2026/27, Championship clubs are capped at 85% of football revenue on squad costs (wages, transfer amortisation, agent fees). Clubs can add up to £15m/season of owner equity on top — but only £33m across any rolling three-year window.

The table below ranks all 23 Championship clubs by SCR headroom — most room to spend at the top, tightest position at the bottom. Click any club for the full breakdown.

Club Revenue 85% limit Squad cost Headroom Status
Sheffield United P £89m estimated £90.7m £58m reported +£32.7m High spending power
Watford £57.6m reported £64m £33m reported +£31m High spending power
Wrexham £33.3m reported £43.3m £20m reported +£23.4m High spending power
Stoke City £32.3m reported £42.5m £22.3m reported +£20.2m High spending power
Plymouth Argyle £25.6m reported £36.8m £16.9m reported +£19.9m High spending power
Portsmouth £13.6m reported £26.6m £10.6m reported +£16m High spending power
Bristol City £40.3m reported £49.3m £35.9m reported +£13.4m High spending power
Queens Park Rangers £25.9m reported £37m £23.8m reported +£13.2m High spending power
Charlton Athletic £11.2m reported £24.5m £12.1m estimated +£12.4m High spending power
Middlesbrough £32.2m reported £42.4m £31.4m reported +£11m High spending power
Derby County £31.9m reported £42.1m £31.5m reported +£10.6m High spending power
Blackburn Rovers £21.4m reported £33.2m £25.4m reported +£7.8m High spending power
Preston North End £16.9m reported £29.4m £22m reported +£7.4m High spending power
Birmingham City £35.6m reported £45.3m £38.9m reported +£6.4m High spending power
Southampton P £85m reported £87.3m £81m reported +£6.3m High spending power
Swansea City £21.5m reported £33.3m £27.3m reported +£6m High spending power
West Bromwich Albion £30.4m reported £40.8m £37.1m reported +£3.7m High spending power
Millwall £23.9m reported £35.3m £34.2m reported +£1.1m High spending power
Norwich City £39.3m reported £48.4m £48.1m reported +£305k High spending power
Wolverhampton Wanderers P £172m reported £161.2m £162m reported −£800k Balanced
Cardiff City £25.8m reported £36.9m £39m reported −£2.1m Balanced
Burnley P £71.7m reported £75.9m £82.3m reported −£6.4m Balanced
Hull City £25.8m reported £36.9m £47.1m reported −£10.2m Restricted

How to read this table

Headroom is squad cost subtracted from the effective spending allowance (85% of revenue + up to £15m owner top-up). A positive figure means room to strengthen; negative means the club needs to shed cost or grow revenue before it can add to the squad.

Parachute clubs (P) have large but temporary revenue boosts from Premier League parachute payments. Their headline headroom can look generous now, but drops sharply once payments end — usually after two or three seasons.

Status key

High spending power — within 85% Green Threshold Balanced — owner top-up covers the gap Restricted — over the effective limit Not enough data

How SCR differs from PSR

Under the old PSR rules, clubs were judged on total losses over three years. SCR instead caps squad spending as a live proportion of revenue — monitored during the season, not after the fact. The shift rewards clubs with growing income and penalises wage-heavy rosters regardless of player sales.

Full SCR vs PSR explainer →

Figures are illustrative estimates from published accounts and public reporting. SCR uses adjusted football revenue, which differs from headline turnover. Effective limit includes the £15m/season owner top-up cap. estimated figures are derived; reported figures are from named published sources. Last reviewed 2026-05-17. Full rules explainer →