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

Championship SCR

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 (£16m/season), the ceiling rises to £76.9m.

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. How parachute payments work →

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) £16m
  • Max spending allowance (with top-up) £76.9m
  • Headroom vs max allowance −£5.4m
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.

Summer 2026 window vs SCR headroom

  • Window spend (gross) £34.1m
  • Window sales £105.7m
  • Net sale estimated −£71.6m
  • Pre-window effective SCR headroom (85% limit plus any top-up or allowance) −£5.4m
  • Against the 85% line alone −£21.4m
Within headroom

A net sale of −£71.6m leaves £66.3m of the −£5.4m of effective headroom Burnley 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.

Against the 85% line alone, with no top-up, Burnley's pre-window headroom was −£21.4m (already over the line).

Sums only disclosed base fees (excludes add-ons): incoming Florentino Luis £20.8m, Ugo Raghouber £4.275m, Anel Ahmedhodzic £6m, Igor Julio £3m = £34.1m. Outgoing Jaidon Anthony £15m, Maxime Esteve £22m, Luca Koleosho £12.7m, Florentino Luis (resold) £16m, Zian Flemming £20m = £105.7m. Add-ons and several undisclosed fees excluded, so true totals are somewhat higher both sides. Major net-sale summer post-relegation.
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 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): £76.9m
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 in April 2026 after one season back in the PL, which restarts the parachute cycle: 2026/27 is parachute Year 1 (~£49m), so the 2024/25 Championship-plus-parachute base stored here is a reasonable proxy for 2026/27 even though the 2025/26 PL year (accounts not yet filed) sits in between. Sources: theesk.org, burnleyexpress.net, thesoutherngazette.com. Post-window 2026/27 wage estimate: £43.1m for the 2026/27 squad (SalarySport 2026/27, 81 players; Capology via FLW 28 Jul 2026 £50.7m; SalaryLeaks £41.4m). This is a third-party aggregator estimate of a FORWARD season and is recorded as context only — the stored squad_cost stays on the filed-accounts basis that matches the stored revenue, because pairing a 2026/27 wage estimate with a 2024/25 revenue would mix bases and produce a fictitious ratio. Summer 2026: spend €44.75m, sales €123.72m, net sales €79m (Sky Sports: net sales £87.3m). Post-window figure should sit below the July Capology number.
Source.

Compare Burnley with another club

← All Championship SCR clubs ranked by SCR headroom

Figures are illustrative estimates from published accounts, named analyst estimates and public reporting, not official SCR submissions. SCR uses adjusted football revenue, which differs from headline turnover. Last reviewed 2026-09-03. Full rules explainer →