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

SCR glossary

Levy

The levy is the Premier League's financial charge on squad cost between the 85% Green Threshold and the club's Red Threshold, deferred until 2027/28.

Also called

SCR levy luxury tax overspend charge

Sitting in the band between green and red does not cost points. It costs money: a charge on the excess above 85% of adjusted football revenue, calculated per percentage point over the line.

The Premier League deferred the levy by a season. In 2026/27 the rule is binding and the tests still run, so a club over the Red Threshold can lose points and a club over 85% still eats into its allowance, but nobody pays the cash charge. From 2027/28 the band costs money as well as allowance.

Above the Red Threshold the levy stops being the sanction. That is a points deduction: a base of six points, plus one further point for every £6.5m over the threshold.

The exact levy rates within the band were set by the Premier League and were not confirmed at the time of writing, so this site describes the structure rather than a tariff. The Championship has no levy.

Related terms

Read more

← Every SCR term explained

Definitions summarise published EFL and Premier League regulations in plain English; they are not legal advice and not a substitute for the rulebooks themselves. Last reviewed 2026-09-10. Full glossary → SCR explained →