EFL Squad Cost Ratio
How much can Luton Town spend?
Under the EFL's Squad Cost Ratio rules, Luton Town can spend
around £33.4m on squad
costs - based on an estimated £66.8m of football
revenue and the 85% limit.
That leaves an estimated £20.1m of headroom.
Luton Town 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.
Luton Town: the SCR breakdown
- Estimated revenue (football) reported £66.8m
- SCR limit - 50% of revenue £33.4m
- Estimated squad cost estimated £13.3m
- Headroom +£20.1m
High spending power
- squad cost is 19.9% of revenue
What this means
On these estimates, Luton Town sit comfortably inside the 85% Green Threshold. They have room to invest in the squad without straining the rules.
Note on this club's figures. Relegated from Championship 2024-25. 2024-25 accounts: turnover £66.8m (down from £132.3m PL year), operating profit £17.1m. Includes ~£49m first-year PL parachute; second-year parachute ~£30-40m received 2025-26. 2025-26 wage bill est. £256,623/wk (£13.34m/yr) — 2nd highest in L1 but only ~20% of revenue, massively within the 65% SCMP threshold for relegated clubs. Fan forum analysis shows SCMP sitting at ~31%. No PL parachute after 2025-26; cliff edge risk from 2026-27.
Source.
Source.
Compare Luton 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.
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