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

Premier League SCR

How much can Hull City spend?

Under the Premier League's Squad Cost Ratio rules, Hull City have a guaranteed spending limit of £38m — 85% of adjusted football revenue of £44.7m. Against their estimated squad cost that is £2.9m short. Their Red Threshold — the 115% ceiling beyond which points deductions apply — is £51.4m.

£44.7m is adjusted revenue: headline turnover of £25.8m plus a three-season average of £18.9m profit on player sales, which is the denominator SCR actually uses.

Hull City: the SCR breakdown

  • Estimated revenue (football) reported £25.8m
  • + Player trading profit/loss (3-yr average) +£18.9m
  • Latest single season was +£33.1m not used alone
  • = Adjusted revenue (SCR basis) £44.7m
  • 85% SCR limit £38m
  • Estimated squad cost estimated £40.9m
  • Player wages £29.4m
  • Player amortisation £10.4m
  • Agents' fees £1.1m
  • Squad cost = player wages + player amortisation + agents' fees. Composed estimate — no club discloses the SCR split.
  • Headroom vs 85% limit −£2.9m
  • Red Threshold (115% of adjusted revenue) £51.4m
  • Headroom vs Red Threshold +£10.5m
Balanced - squad cost is 91.5% of adjusted revenue

For reference, Transfermarkt's current squad market value is £96.8m (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, Hull City are above the 85% Green Threshold but inside their 115% Red Threshold. That is the levy band: from 2027/28 a per-point levy applies here, and any breach of 85% at the Accounts Confirmation Test cuts next season's allowance by the size of the overshoot. Manageable, but the ceiling ratchets down.

Summer 2026 window vs SCR headroom

  • Window spend (gross) £178m
  • Window sales £17m
  • Net spend reported £160.5m
  • Pre-window effective SCR headroom (85% limit plus any top-up or allowance) −£2.9m
Spent beyond headroom

A net spend of £160.5m is £163.4m beyond the −£2.9m of effective headroom Hull City 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.

Sky Sports reports Hull spent £178m on 18 new signings and sold six players for £17m, net spend £160.5m (data sourced from Transfermarkt), placing them 4th in the Premier League for summer 2026 net spend. A separate Sports Mole itemised list sums only £21.6m spend/£3.9m sales from disclosed fees, but most big deals there are marked 'undisclosed', so it clearly undercounts; the Sky/Transfermarkt aggregate used as the more complete figure.
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 Hull City's position compares under both sets of rules.

Old PSR (loss-based) New SCR (revenue-based)
3-year losses: £34.2m reported
Limit: £39m
Headroom: +£4.8m
2022/23, 2023/24, 2024/25
Squad cost: £40.9m
85% limit: £38m
Headroom: −£2.9m
Based on £44.7m adjusted revenue

Three-year Championship PSR window ending in Hull's last filed accounts before promotion: pre-tax losses of £5.2m (2022/23), £18.8m (2023/24) and £10.2m (2024/25), reported by Swiss Ramble/matchdayfinance, sum to £34.2m against the £39m Championship limit — inside the limit but with limited headroom (media reporting around Hull's promotion described an ongoing PSR overspend risk requiring player sales before 1 July 2026 to stay compliant for a later, rolling window not captured here). This 2022/23-2024/25 window is now historical: as a newly promoted PL club, Hull's first Premier League season (2026/27) is governed by SCR, not PSR, so this figure is retained for context only.

Note on this club's figures. Basis A (actuals, not projection): Hull have no PL accounts yet, so both revenue and squad_cost are Championship-basis, taken from their last filed accounts (2024/25 season, filed with Companies House, reported via Swiss Ramble and matchdayfinance). Revenue £25.8m and player_trading_profit £33.1m (profit on player sales, up from £8.3m the prior year, driven by Jaden Philogene/Jacob Greaves-type sales) are reported figures. squad_cost is composed: total 2024/25 staff costs were £47.1m (salaries & wages £36.7m + amortisation £10.4m), but that includes non-playing staff, academy and admin, which SCR excludes. player_wages is estimated as 80% of the £36.7m wage bill (£29.36m), a standard playing-staff-share inference since Hull do not disclose the split; player_amortisation £10.4m is taken in full (transfer amortisation is overwhelmingly players); agents_fees is estimated at 3% of the wage bill (£1.101m), as this is not disclosed. This is deliberately NOT rebased to a projected PL-level revenue/cost — using Championship-basis figures throughout avoids mixing a Championship revenue with a PL-level squad cost (the Leeds 100.4% error). As a result this row understates Hull's actual 2026/27 PL cost base (which will rise sharply with PL TV money and wage inflation on promotion) — treat this as a conservative placeholder pending Hull's first PL accounts. 3-YEAR TRADING PROFIT / TRANSFERMARKT NOTE: 2023/24 player trading profit confirmed at +£8.3m via Swiss Ramble's 'Hull City Finances 2023/24', which states profit from player sales fell £6.9m from £15.2m to £8.3m — matches the existing dataset figure exactly, no correction needed. 2022/23 figure of +£15.2m sourced from the same Swiss Ramble article and corroborated by their 'Hull City Finances 2022/23' piece, which also notes 2021/22 was only +£2.3m, confirming 2022/23 was itself an elevated year — so the 3-year window (2022/23 to 2024/25: £15.2m, £8.3m, £33.1m) still averages well above any single 'normal' year, underscoring that 2024/25's £33.1m is a genuine outlier requiring smoothing. Transfermarkt caveat: club ID 531 (a guessable/sequential-looking ID) actually resolves to Caracas FC, not Hull City. The correct ID is 3008, confirmed by page title, club crest, ground 'MKM Stadium', and league badge 'Premier League'. Total market value shown: €113.30m, converted to GBP at 1 EUR = 0.854141 GBP (2026-08-10) = approximately £96,750,000. Caveat: this figure reflects the squad AFTER promotion and the 2026 summer transfer window, so it is a Premier-League-strength squad value, not comparable on a like-for-like basis with the Championship-accounts revenue/squad-cost basis used elsewhere in this row — use only as a rough sanity-check figure, not as an input to the SCR calculation. Summer 2026 window: spend £116.2m, sales £12.5m, net spend £103.7m (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. BASIS DECISION (2026-09-03): reviewed against the option of switching to a projected Premier League basis like Leeds and Sunderland, and DELIBERATELY KEPT on Basis A. No named analyst has published a 2026/27 Premier League revenue projection for this club, so a Basis B row would mean composing one ourselves — an invented denominator presented as a measurement. The stored ratio is therefore a floor computed on a Championship base, understating both revenue (no PL broadcast uplift) and squad cost (a Championship squad). The Premier League page states this explicitly. Revisit when the 2026/27 accounts file or a published projection appears.
Source.

Compare Hull City 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 →