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What did the PSR rules require?
Under PSR, the Premier League assessed each club annually using adjusted earnings before tax across the relevant assessment period. The calculation began with profit or loss after depreciation and interest but before tax, then allowed specified add-backs. The League’s examples include spending on infrastructure, community work, women’s football and youth development, as well as depreciation of tangible fixed assets. It also said COVID-19 costs could exceptionally be added back for 2019/20, 2020/21 and 2021/22.
The usual calculation covered three seasons. For the pandemic-era assessments described by the League, 2019/20 and 2020/21 figures were averaged. The usual PSR loss threshold was £105 million over the relevant period, reduced by £22 million for each season in which the club had been in the Championship. These figures describe the historical PSR framework; the relevant assessment period matters when applying them to a particular case.
What penalties could a PSR Commission impose?
The League said an independent Commission could impose a fine, points deduction or another sporting sanction. There was no universal points tariff: the Commission decided the outcome of an individual case. Proceedings were heard in private, although the final decision was published.
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A club could challenge a Commission decision under the League’s disciplinary rules. The Appeal Board could reject the appeal, allow it or make another order, including varying the original sanction. Everton and Nottingham Forest illustrate how different the outcomes can be.
How did recent PSR cases turn out?
| Club and assessment period | What the League reported | Sanction and appeal outcome |
|---|---|---|
| Everton, period ending 2021/22 | The club admitted the PSR breach. | The Commission initially imposed a 10-point deduction. On appeal, the sanction was reduced to an immediate six-point deduction. The appeal concerned the sanction, not whether the breach occurred. |
| Nottingham Forest, period ending 2022/23 | The club admitted the PSR breach. | The Commission imposed a four-point deduction. The Appeal Board rejected the club’s grounds and upheld the sanction. |
| Leicester City, period ending 2022/23 | In March 2024, the League announced a referral concerning an alleged PSR breach and failure to submit audited accounts. | The cited announcement was a referral, not a finding or penalty; it does not establish a final outcome. |
The figures in the Everton and Forest rows are case outcomes, not a formula for predicting another club’s punishment. A referral or allegation should not be treated as an adjudicated breach.
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What replaced PSR in 2026/27?
Premier League clubs voted in November 2025 to introduce SCR and SSR. The League’s 21 July 2026 explainer says the new rules came into full force at the start of 2026/27. They apply to the new season, while the League retains enforcement powers for PSR breaches in seasons up to and including 2025/26.
| Rule | What it monitors | Potential consequence described by the League |
|---|---|---|
| SCR | Squad costs against the applicable thresholds and tests. | A levy for an overspend above the Green Threshold but below the Red Threshold; a points deduction for exceeding the Red Threshold. |
| SSR | Working capital, liquidity and positive equity. | A requirement to explain how the club will return to compliance, followed by defined measures or further intervention if the League does not accept the plan. |
SCR: levy or points deduction
The League describes an 85% Green Threshold and a higher Red Threshold, alongside a multi-year allowance. A club that exceeds the Green Threshold but remains below the Red Threshold under the applicable tests may owe a levy; that threshold outcome does not carry a sporting sanction. The levy calculation uses the lower of the in-season projected overspend and post-season actual overspend, multiplied by the percentage overspend above 85%.
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Exceeding the Red Threshold can result in a points deduction under the SCR formula described by the League: a fixed six points, rising by one point for every £6.5 million spent above that threshold. Points sanctions are imposed in the season of breach. Levies become payable for breaches from 2027/28 onward, rather than for 2026/27 breaches. Because the League’s SCR thresholds and formula are rule-specific and time-sensitive, the operative handbook governs any calculation for a particular club or season.
SSR: corrective steps and possible intervention
The SSR tests cover working capital, liquidity and positive equity. If a club fails a relevant test, it must explain in a business plan how it will return to compliance. If the plan is not acceptable, the Board may impose measures such as requiring approval before new contracts can be registered, requiring the club to follow a spending limit, or using its disciplinary powers. The framework is directed at monitoring and restoring compliance, but permits stronger intervention where needed.
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Are related-party transaction rules another points penalty?
Associated Party Transaction (APT) and Fair Market Value (FMV) rules support the League’s financial controls by checking specified related transactions and guarding against inflated revenue or reduced costs distorting reported results. A club must submit an APT to the Board for an FMV assessment. Certain large transactions with non-associated parties must also be submitted so the Board can assess whether they are APTs or were conducted at arm’s length.
If the Board determines that an APT was not at FMV, it may require the club to restate or vary the transaction to reflect FMV. Those are assessment and correction powers; they should not be confused with an automatic PSR or SCR points sanction.
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How to read a reported breach
- Identify the season and rule. A legacy PSR allegation concerns the period being assessed; SCR and SSR apply to the new framework from 2026/27.
- Check the procedural status. An allegation, referral, admission, Commission decision and appeal outcome are different stages.
- Separate the finding from the penalty. A club may admit a breach yet appeal the sanction, as Everton did.
- Use the final order. Where an appeal changes the sanction, the original figure is not the final outcome.
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