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
- 85% SCR limit (no owner top-up) £60.9m
- Estimated squad cost reported £82.3m
- Headroom vs 85% limit −£21.4m
- + Max owner equity top-up (if used) £15m
- Max spending allowance (with top-up) £75.9m
- Headroom vs max allowance −£6.4m
Restricted
- squad cost is 114.8% of revenue
Sheffield United
- Estimated revenue (football) estimated £89m
- 85% SCR limit (no owner top-up) £75.7m
- Estimated squad cost reported £58m
- Headroom vs 85% limit +£17.7m
- + Max owner equity top-up (if used) £15m
- Max spending allowance (with top-up) £90.7m
- Headroom vs max allowance +£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.
More comparisons
Wolves vs Norwich: Premier League money vs Championship regular
Wolves vs Hull: the parachute payment gap
West Brom vs Birmingham: the West Midlands SCR derby
All Championship clubs →
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.
Full rules explainer →