SCR is live for 2026/27 in the Premier League and Championship. Figures last reviewed 2026-09-03.

Championship SCR head-to-head

Lincoln vs Bolton

On current estimates, Bolton Wanderers has the bigger SCR spending allowance - by roughly £10.2m. Spending power under SCR follows revenue - so the gap is really a revenue gap.

Side by side

Lincoln City

  • Estimated revenue (football) reported £8.5m
  • 85% SCR limit (no owner top-up) £7.2m
  • Estimated squad cost reported £7.5m
  • Headroom vs 85% limit −£320k
  • + Max owner equity top-up (if used) £16m
  • Max spending allowance (with top-up) £23.2m
  • Headroom vs max allowance +£15.7m
Balanced - squad cost is 88.8% of revenue

Bolton Wanderers

  • Estimated revenue (football) reported £20.5m
  • 85% SCR limit (no owner top-up) £17.4m
  • Estimated squad cost reported £17.1m
  • Headroom vs 85% limit +£313k
  • + Max owner equity top-up (if used) £16m
  • Max spending allowance (with top-up) £33.4m
  • Headroom vs max allowance +£16.3m
High spending power - squad cost is 83.5% 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 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 Leicester vs Sheffield Wednesday: two fallen giants in League One 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 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 2026-09-03. Full rules explainer →