League One SCR head-to-head

Sheff Wed vs Oxford

On current estimates, Sheffield Wednesday has the bigger SCR spending allowance - by roughly £3.7m. Spending power under SCR follows revenue - so the gap is really a revenue gap.

Side by side

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

Oxford United

Estimated revenue (football) reported £19m
50% SCR limit £9.5m
Estimated squad cost estimated £9m
Headroom vs 50% limit +£520k

High spending power - squad cost is 47.3% 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 Lincoln vs Bolton: two promoted clubs on League One revenue Leicester vs Sheffield Wednesday: two fallen giants in League One 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 →