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

EFL Squad Cost Ratio

How much can Burnley spend?

Under the EFL's Squad Cost Ratio rules, Burnley have a guaranteed spending limit of £60.9m — 85% of estimated football revenue of £71.7m. Against their estimated squad cost that is £21.4m short. If the owner injects the maximum top-up (£15m/season), the ceiling rises to £75.9m.

Burnley is a parachute-payment club. A large slice of this revenue is Premier League parachute money - and it falls away sharply once those payments end, which is exactly when SCR headroom can disappear.

Burnley: the SCR breakdown

  • Estimated revenue (football) reported £71.7m
  • 85% SCR limit (no owner top-up) £60.9m
  • Estimated squad cost reported £82.3m
  • Headroom vs 85% limit −£21.4m
  • + Max owner equity top-up (if used) £15m
  • Max spending allowance (with top-up) £75.9m
  • Headroom vs max allowance −£6.4m
Restricted - squad cost is 114.8% of revenue

What this means

On these estimates, Burnley are spending well above what SCR allows. Closing that gap usually means selling players or growing revenue before they can strengthen further.

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 Burnley's position compares under both sets of rules.

Old PSR (loss-based) New SCR (revenue-based)
3-year losses: −£20.8m reported
Limit: £61m
Headroom: +£40.2m
2021/22–2023/24 (mixed Champ/PL)
Squad cost: £82.3m
85% limit: £60.9m · Max (with top-up): £75.9m
Headroom: −£21.4m
Based on £71.7m revenue

£36m profit in 2021/22 Championship (massive player sales) cushioned subsequent losses of £27.9m and £28.9m. Mixed division limit ~£61m (2 Champ years + 1 PL year). Comfortably within rules despite structural wage pressure.

Note on this club's figures. 2024/25 revenue £71.7m (down 46% from £133.6m PL year), wage bill £82.3m (114% of revenue). Relegated again April 2026 - third year of parachute payments (~£18m) for 2026/27. Sources: theesk.org, burnleyexpress.net, thesoutherngazette.com.
Source.

Compare Burnley with another club

← All Championship clubs ranked by SCR headroom

Figures are illustrative estimates from published accounts and public reporting, not official SCR submissions. SCR uses adjusted football revenue, which differs from headline turnover. Last reviewed 2026-05-17. Full rules explainer →