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 can spend around £75.9m on squad costs - based on an estimated £71.7m of football revenue and the 85% limit, plus the owner equity top-up. That puts them an estimated £6.4m over the limit on current figures.

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
  • SCR limit - 85% of revenue £60.9m
  • + Owner equity top-up (max / season) £15m
  • Effective spending allowance £75.9m
  • Estimated squad cost reported £82.3m
  • Headroom −£6.4m
Balanced - squad cost is 114.8% of revenue

What this means

On these estimates, Burnley are spending above the 85% Green Threshold but within reach of it - the kind of position the owner top-up allowance is designed to cover. Manageable, but not unlimited.

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
Limit (85% + top-up): £75.9m
Headroom: −£6.4m
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

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 →