SCR is live for 2026/27 in the Premier League and Championship. Figures last reviewed 2026-09-03.

Premier League SCR

How much can Aston Villa spend?

Under the Premier League's Squad Cost Ratio rules, Aston Villa have a guaranteed spending limit of £360.8m — 85% of adjusted football revenue of £424.4m. Against their estimated squad cost that leaves £10.8m of headroom. Their Red Threshold — the 115% ceiling beyond which points deductions apply — is £488.1m.

£424.4m is adjusted revenue: headline turnover of £378.1m plus a three-season average of £46.3m profit on player sales, which is the denominator SCR actually uses.

Aston Villa: the SCR breakdown

  • Estimated revenue (football) reported £378.1m
  • + Player trading profit/loss (3-yr average) +£46.3m
  • Latest single season was +£52m not used alone
  • = Adjusted revenue (SCR basis) £424.4m
  • 85% SCR limit £360.8m
  • Estimated squad cost estimated £349.9m
  • Player wages £218.7m
  • Player amortisation £106.2m
  • Agents' fees £25m
  • Squad cost = player wages + player amortisation + agents' fees. Composed estimate — no club discloses the SCR split.
  • Headroom vs 85% limit +£10.8m
  • Red Threshold (115% of adjusted revenue) £488.1m
  • Headroom vs Red Threshold +£138.2m

UEFA squad cost rule (UEFA Champions League) — a separate regulator's rule, running alongside the domestic one

  • UEFA limit (70% of adjusted revenue) £297.1m
  • Headroom vs UEFA limit −£52.8m
UEFA: Balanced
High spending power - squad cost is 82.4% of adjusted revenue

For reference, Transfermarkt's current squad market value is £454.2m (source) — a transfer-market valuation, not the same thing as squad cost. It's shown purely as a sanity-check on the scale of the composed wage/amortisation figure above, not as an input to the SCR calculation itself.

What this means

On these estimates, Aston Villa sit comfortably inside the 85% Green Threshold. They have room to invest in the squad without straining the rules.

UEFA's rule is separate. Because Aston Villa are in the UEFA Champions League, UEFA's 70%/100% squad cost rule applies alongside the Premier League's. On the same adjusted revenue the 70% line is £297.1m, leaving −£52.8m — UEFA status amber. A club can be green with the Premier League and amber with UEFA at the same time; UEFA fines and restricts squad registration rather than deducting points. Aston Villa's UEFA squad cost position in full →  ·  How the two rules differ →

Summer 2026 window vs SCR headroom

  • Window spend (gross) £258.7m
  • Window sales £313.3m
  • Net sale estimated −£54.6m
  • Pre-window effective SCR headroom (85% limit plus any top-up or allowance) £10.8m
Within headroom

A net sale of −£54.6m leaves £65.4m of the £10.8m of effective headroom Aston Villa had before the window opened — the 85% limit plus any owner top-up or allowance, minus estimated squad cost, the same basis as the transfer-window table.

Sales/spend converge closely across independent trackers (bean-counter.co.uk, a Sports Mole variant at £329m/£279.5m/-£49.5m, and astonvillanewsandviews.co.uk in EUR). No single authoritative primary source states one definitive total, so treated as estimated. Includes permanent transfer fees only; loan deals (Garnacho in, Wan-Bissaka in) carry no fee in these figures.
Source.

Spending beyond calculated headroom is not automatically a breach: transfer fees are amortised over the contract, sales offset signings, and none of it reaches SCR squad cost until the next accounts are filed. Every club's window spend vs headroom →

Old rules vs new: PSR compared to SCR

Under the old PSR system, clubs were judged on total losses over three years, not on what they spent on the squad as a share of revenue. Here's how Aston Villa's position compares under both sets of rules.

Old PSR (loss-based) New SCR (revenue-based)
3-year losses: £206m reported
Limit: £105m
Headroom: −£101m
2021/22–2023/24 (PL)
Squad cost: £349.9m
85% limit: £360.8m
Headroom: +£10.8m
Based on £424.4m adjusted revenue

Reported headline three-year loss of £206m (£120m in 2022/23, £86m in 2023/24, plus 2021/22) is well above the nominal £105m PSR limit, but press analysis at the time noted the assessable figure falls substantially once PSR add-backs (women's team, youth development, community, depreciation) and a 13-month adjusted 2023/24 accounting period are applied — Villa were not sanctioned for this PSR cycle. The £206m stored here is the unadjusted headline figure, not the assessable PSR figure the Premier League actually tested.

Note on this club's figures. Revenue (£378.1m), wage bill (£273.4m salaries and wages), player amortisation (£99.7m) + impairment (£6.5m), and player-disposal profit (£52.0m) are all reported figures from Villa's FY2024/25 accounts (year to 31 May 2025), per Swiss Ramble's analysis. No named analyst (Swiss Ramble, matchdayfinance, theesk.org) publishes a PL-basis SCR percentage for Villa with a component breakdown — the ~66-70% figures circulating publicly are UEFA's own squad cost ratio (different regulator, calendar-year basis, and cost definition; see uefa overlay), so per the priority order this composes squad_cost from components rather than anchoring to a UEFA number. player_wages is estimated as 80% of the £273.4m total wage bill (standard playing-staff-share assumption; the split is not disclosed). agents_fees uses ~£25m, the year-on-year 'previous 12 months' baseline implied by FA disclosure reporting of £38.4m for the Feb2025-Feb2026 window (up >£13m) — the £38.4m figure itself falls mostly outside the 2024/25 accounting period so is not used directly. Villa's £17m reported pre-tax profit was driven almost entirely by £113.7m-£114m of asset sales (women's team sale to NSWE-related entity, and stadium warehouse operating rights sold to parent V Sports) which are owner-linked disposals excluded from SCR's adjusted revenue per the site's own denominator rules — do not treat the £17m profit as representative of underlying trading, which was a loss of roughly £41m-£97m excluding those disposals (sources vary on exact underlying figure). Villa have been fined twice by UEFA for breaching its separate Squad Cost Ratio and Football Earnings Rule: an initial ~€11m settlement in 2025 (breach of UEFA's then-80% SCR limit plus part of a Football Earnings Rule breach), and a further €22.5m sanction in 2026 for breaching the tightened 70% SCR limit for the 2025 assessment, with roughly €15m suspended pending continued improvement through 2026. Villa qualify for the 2026/27 UEFA Champions League via their 2025/26 Europa League final win and a 4th-place Premier League finish, so the uefa_competition overlay for 2026/27 is champions_league, not europa_league. 3-YEAR TRADING PROFIT / TRANSFERMARKT NOTE: 2023/24 (£65m) and 2022/23 (£22m) player trading profit figures both sourced from The Swiss Ramble's Aston Villa finance write-ups (swissramble.substack.com/p/aston-villa-finances-202324, which states profit from player sales 'virtually tripled from £22m to £65m'; and swissramble.substack.com/p/aston-villa-finances-202223, which states it 'fell £75m from £97m to £22m'). The 2023/24 figure was cross-checked against matchdayfinance.com (matchdayfinance.com/post/aston-villa-financial-results-2023-24), which independently reports the same £65m, citing Archer, Ramsey and academy player sales (Kellyman, Iroegbunam). Both years are whole-number analyst estimates, not accounts-line precision. Transfermarkt squad value: direct fetch of transfermarkt.us/aston-villa/startseite/verein/405 (the .us mirror of transfermarkt.com, which could not be fetched directly) returned a current total squad market value of EUR 530.00m for the 2026/27 season. Converted to GBP using an approximate August 2026 mid-market rate of 1 EUR = 0.857 GBP, giving ~£454.21m. Note: a web search snippet (via birminghamworld.uk and playmakerstats.com) suggested a slightly different EUR 542.70m figure, likely reflecting a different snapshot date/caching lag on Transfermarkt's live-updating page; the £454.21m figure is anchored to the direct page fetch performed for this task. This value is a market-value sanity-check figure only, not squad cost input to the SCR calculator. Summer 2026 window: spend £251.8m, sales £314.6m, net sales £62.8m (Sky Sports/GiveMeSport, transfer fees not accounting profit — the P&L profit on disposal is fee less remaining book value, so this is an upper bound on the player-trading profit that will land in FY2026/27). The stored player_trading_profit remains the filed figure and is NOT adjusted for this window.
Source.

Compare Aston Villa with another club

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Figures are illustrative estimates from published accounts, named analyst estimates and public reporting, not official SCR submissions. Premier League squad cost is composed from wage, amortisation and agents' fee components or anchored to a published analyst estimate, because no club discloses the SCR split — which is why it is always flagged estimated. Last reviewed 2026-09-03. Full rules explainer →