
New Championship SCR rules explained as West Brom launch summer reset
West Bromwich Albion are gearing up for the 2026-27 season as they aim to build on the momentum generated at the back end of the last campaign.
Despite a relatively encouraging finish, the broader view of their 2025-26 Championship season makes for grim reading from an Albion perspective.
After bruising periods under Ryan Mason and Eric Ramsay, the club turned to former midfielder James Morrison in an attempt to steady a side that appeared to be drifting towards disaster.
The decision paid off, with Morrison masterminding a 10-game unbeaten streak that ultimately preserved the Black Country outfit’s place in the second tier despite a two-point deduction for a financial breach.
Now, with survival secured and optimism returning, expectations are set to rise, and West Brom News examines the Championship’s financial landscape to gauge how Albion measure up.
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What are the new Championship SCR rules?
As announced last month, the EFL will scrap the previous Profit and Sustainability Regulations (PSR) and introduce new Squad Cost Ratio (SCR) rules.
Under these rules, clubs can spend up to 85 per cent of their total revenue on football-related costs – such as players and staff – immediately handing an advantage to those relegated from the Premier League.
| 2024-25 revenue for relegated teams | |
| West Ham | £227.6m |
| Burnley | £71.7m (Championship in 24-25) |
| Wolves | £172m |
Based on the above table, the figures for Wolves and West Ham will likely fall closer to Burnley’s, given that they are now Championship clubs, although the pair should still remain the strongest in revenue terms.
West Ham, however, will have to raise £150million in player sales, while Wolves are all but in the clear financially.
For context, Albion’s £30.4m figure recorded in June 2025 is almost half of what Burnley generated in their 2024-25 promotion campaign.
Unlike stricter models, Championship clubs are permitted flexible equity injections of up to £33m over a three-year period, with a maximum of £15m per season, meaning the Bilkul ownership group can inject their own money into the club if required.
Accounts will be monitored progressively throughout the season rather than solely at the end, while any infrastructure spending, such as stadium upgrades, academies and long-term investments, is excluded.
How will West Brom fare with new SCR rules?
Aside from the sides coming down from the Premier League and those going up from League One, the playing field is relatively level across the Championship, with many clubs recording similar revenue figures.
With Albion’s £30.4m figure in mind, it is worth noting that play-off winners Hull City recorded £25.8m during the same period, while fellow finalists Middlesbrough reached £32.5m.
Coventry announced a club-record revenue of £34.1m before their promotion-winning season, while West Midlands rivals Birmingham revealed a League One record of £35.6m.
Overall, the playing field is somewhat levelled, and Albion themselves have been improving their financial health in recent years.

As has been the case for multiple seasons, clubs coming down with parachute payments still hold the edge.
However, as demonstrated by the likes of Coventry and Hull this term, organic growth within the division is possible.
Last season was disappointing for West Brom and, naturally, they cannot simply spend millions on reinforcements.
Strong recruitment is still possible, though, outlining the belief that Albion can climb the standings next term after what has been a dismal campaign.
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