How much can Luton Town spend under SCR?

Luton Town has a guaranteed SCR spending limit of £10m — 50% of estimated football revenue of £20m.

What is Luton Town's SCR headroom?

Luton Town's estimated SCR headroom is £404k — the difference between their 50% limit of £10m and their estimated £9.6m squad cost. Squad cost is 48% of revenue, which is High spending power.

League One SCMP

How much can Luton Town spend?

Under the EFL's Salary Cost Management Protocol (SCMP) rules, Luton Town have a guaranteed spending limit of £10m — 50% of estimated football revenue of £20m. Against their estimated squad cost that leaves £404k of headroom.

Luton Town: the SCR breakdown

Estimated revenue (football) estimated £20m
50% SCR limit £10m
Estimated squad cost estimated £9.6m
Headroom vs 50% limit +£404k

High spending power - squad cost is 48% 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.

League One clubs are governed by SCMP, a wage-to-turnover cap, not SCR. The figures above run the club through the same calculator at the 50% SCMP threshold for comparability; the League One page shows the club's SCMP ratio and threshold directly.

Note on this club's figures. BASIS CORRECTION (2026-09-03). The previous row paired £66.8m revenue with a £13.3m wage bill for a misleadingly low ~20% ratio. That £66.8m is the turnover in the latest FILED accounts (year ended 30 June 2025), which cover the 2024/25 CHAMPIONSHIP season and are inflated by the first-year parachute payment of c.£49m; the matching wage bill in those same accounts is £39.4-39.5m (c.59% of turnover), not £13.3m. Pairing Championship-era revenue with a League One wage bill was the mismatch. No 2025/26 or 2026/27 accounts are filed yet. Revenue here is therefore a 2026/27 League-One-basis PROJECTION, not a filed figure, and is estimated: parachute payments end entirely after 2025/26 (Luton spent one season in the Premier League, 2023/24, so qualified for only two years of payments, c.£49m in 2024/25 and c.£40m in 2025/26, with nothing in 2026/27). Stripping the c.£40m parachute and applying League One central distributions (c.£1m) plus matchday (c.£6.1m) and commercial (c.£4.5m) gives an estimated c.£20m turnover. Wage bill of £9,595,820 is salarysport's 2026/27 League One squad estimate, consistent with a squad cut back post-parachute; a third-party estimate, not a disclosed figure. Ratio = 9,595,820 / 20,000,000 = 0.48, just under the 50% cap. CAVEAT: both numerator and denominator are estimates and the ratio is close enough to the threshold that a modest revenue shortfall would push Luton over it; SCMP measures player wages specifically and owner equity counts at 50p per £1. Directional, not a compliance determination.
Source.

Compare Luton with another club

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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 →