PSR (Profitability and Sustainability Rules)
Also called
PSR judged clubs on cumulative losses rather than on spending. The Premier League allowed £105m over three years; the Championship allowed £39m, with the limit rising for clubs with recent Premier League seasons — £35m for each season in the Premier League and £13m for each season in the Championship.
Certain costs were deducted before the test, including academy, women's football, infrastructure and community spending, so the assessed loss was not the same as the loss in the accounts.
Its weakness was timing. PSR looked backwards at three completed years, so breaches surfaced long after the spending, which is how points deductions arrived seasons after the fact.
SCR replaces it from 2026/27 in both the Premier League and the Championship, moving from a backward-looking loss cap to a forward-looking share of revenue that is monitored during the season.