What is the SCR levy?

A financial charge on Premier League clubs whose squad cost sits between the 85% Green Threshold and the 115% Red Threshold of adjusted football revenue. It is charged on the excess above 85%. The levy is deferred until 2027/28, so in 2026/27 only sporting sanctions apply.

What happens if a club goes above 115%?

Spending beyond the Red Threshold triggers a points deduction: a base 6 points plus one further point for every £6.5m over the threshold.

Is the 115% Red Threshold fixed?

No. Every club starts with a 30% allowance above 85%. Breach 85% at the Accounts Confirmation Test and next season's allowance is cut by the size of the breach; return to compliance and it rebuilds at 10% a season, capped at 30%. A club cut to a 10% allowance has a 95% ceiling.

The bit between green and red

The SCR levy, explained

Between the 85% Green Threshold and the 115% Red Threshold, a Premier League club is not deducted points. It pays a levy on the excess instead, starting in 2027/28. Above 115% it is a straight points deduction.

Three zones, three consequences

Squad cost as % of adjusted revenue	Status	What happens
Up to 85%	Green	Nothing. Unused headroom does not carry forward.
85% to the Red Threshold (115% to start)	Levy band	A per-point levy on spending above 85%, charged from 2027/28. The club's allowance for the following season is also cut by the size of the breach.
Above the Red Threshold	Red	6-point deduction plus one point per £6.5m over.

Why 2026/27 is different from 2027/28

The Premier League deferred the levy for one season. In 2026/27 the rule is binding and the Accounts Confirmation Test still runs, so a club over 115% can lose points and a club over 85% starts eating into its allowance. What nobody pays this season is the cash charge for sitting in the band. From 2027/28 the band costs money as well as allowance.

The allowance ratchets, so the band moves

The Red Threshold is not a fixed 115%. It is 85% plus the club's allowance, moved each season by the Feedback Loop — a running balance. Breach the green line and next season's allowance shrinks by the size of the breach; comply and it rebuilds at 10 points a season back to the 30% cap. Two clubs both at 105% can be in different zones: amber for a club on the full allowance, red for a club ratcheted down to 10%. How this site models the ratchet →

Who is in the band today

On this site's estimates, 4 of the 20 Premier League clubs start 2026/27 above the 85% line and inside their Red Threshold, so they would be paying the levy if it applied this season.

Hull City · 91.5% Fulham · 89.3% AFC Bournemouth · 88.0% Coventry City · 86.6%

Every Premier League club ranked by headroom →

Frequently asked

Does the Championship have a levy?

No. The Championship has no buffer band at all. Instead an owner can inject equity of up to - a season (- over three) to cover an overshoot. Championship SCR →

Is the levy the same as UEFA's fines?

No. UEFA fines clubs in Europe under its own 70%/100% rule, with a different calendar and cost definition. UEFA rule vs Premier League SCR →

Levy rates in the band are set by the Premier League and were not confirmed at the time of writing; this page describes the structure, not a tariff. Last reviewed 2026-09-03.