SCR head-to-head
Burnley vs Sheffield Utd
On current estimates, Sheffield United has the bigger SCR
spending allowance - by roughly £14.7m.
Spending power under SCR follows revenue - so the gap is really a revenue gap.
Side by side
Burnley
- 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
Sheffield United
- Estimated revenue (football) estimated £89m
- SCR limit - 85% of revenue £75.7m
- + Owner equity top-up (max / season) £15m
- Effective spending allowance £90.7m
- Estimated squad cost reported £58m
- Headroom +£32.7m
High spending power
- squad cost is 65.2% of revenue
What drives the difference
Neither club receives parachute payments, so this comparison is a cleaner read on self-generated revenue - matchday, commercial and central EFL distributions. The club with the higher allowance has simply built a larger football income.
Comparisons use illustrative estimates from published accounts, not official SCR
submissions. SCR uses adjusted football revenue, which differs from headline turnover.
Last reviewed 2026-05-17.
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