League One SCR head-to-head

Leicester vs Sheff Wed

On current estimates, Leicester City has the bigger SCR spending allowance - by roughly £80.1m. Spending power under SCR follows revenue - so the gap is really a revenue gap.

Side by side

Leicester City

Estimated revenue (football) reported £186.5m
50% SCR limit £93.3m
Estimated squad cost estimated £36.4m
Headroom vs 50% limit +£56.9m

High spending power - squad cost is 19.5% of revenue

Sheffield Wednesday

Estimated revenue (football) reported £26.3m
50% SCR limit £13.2m
Estimated squad cost estimated £8.5m
Headroom vs 50% limit +£4.7m

High spending power - squad cost is 32.2% of revenue

What drives the difference

The decisive factor here is parachute payments. Leicester City still receive Premier League parachute money, which inflates the football revenue that SCR is calculated on. Sheffield Wednesday, without it, work from a smaller base - and so a smaller 85% allowance. When the parachute payments end, that advantage narrows fast.

More comparisons

Wolves vs Norwich: Premier League money vs Championship regular Burnley vs Sheffield United: parachute club vs survivor West Brom vs Birmingham: the West Midlands SCR derby Arsenal vs Chelsea: London's two biggest wage bills under SCR Man City vs Liverpool: title rivals, very different SCR headroom Aston Villa vs Newcastle: the two clubs UEFA's rule bites hardest Bournemouth vs Brighton: why player sales decide the ratio Fulham vs Brentford: the west London SCR derby Leeds vs Sunderland: two promoted clubs on projected PL revenue Ipswich vs Hull: yo-yo club vs first-timer West Ham vs Millwall: parachute money meets the Championship's best PSR record Lincoln vs Bolton: two promoted clubs on League One revenue Sheffield Wednesday vs Oxford: two relegated clubs on the 65% first-season threshold MK Dons vs AFC Wimbledon: the rivalry, on SCMP wage bills Peterborough vs Cambridge: the Cambridgeshire derby under SCMP Huddersfield vs Bradford: West Yorkshire wage bills vs turnover Wigan vs Stockport: north-west rivals under the 50% cap Reading vs Wycombe: Berkshire and Bucks neighbours under SCMP Wolves vs Bolton: relegated parachute club vs promoted League One budget Southampton vs Cardiff: parachute money vs promoted-club revenue Man Utd vs Spurs: two big wage bills, only one with a European place Forest vs Everton: the two clubs PSR points deductions hit hardest Villa vs Chelsea: the two clubs fined by UEFA in 2026 All League One clubs →

Comparisons use illustrative estimates from published accounts, not official SCR submissions. SCR uses adjusted football revenue, which differs from headline turnover. Last reviewed 2026-09-03. Full rules explainer →