Championship clubs have voted in favour of major changes to financial regulations, which will see Tottenham Hotspur face a new spending rule if they are relegated from the Premier League. The second-tier clubs backed the proposal with 20 out of 24 votes in support.
New Squad Cost Ratio Model Approved
The current profitability and sustainability (P&S) system will be replaced by a squad cost ratio (SCR) model from next season. This aligns the Championship more closely with the Premier League's new rules, capping spending on football costs at 85 per cent of total revenue.
SCR expenses include all costs directly tied to the first team, such as player wages, manager salaries, agent fees, and annual amortisation of transfer fees. These are consolidated into a single budget pool representing the true cost of the squad.
Tottenham's Relegation Battle
Tottenham return to Premier League action next week with their top-flight future uncertain. They are currently two points clear of the drop zone, having secured just 38 points from 36 games this season. The team took until 25 April to win a league game in 2026.
Monday's 1-1 draw with Leeds United saw Tottenham miss the chance to pull further clear of West Ham United. The Hammers were beaten 1-0 by Arsenal on Sunday and, at one stage during the Spurs vs Leeds match, were five points adrift with two games remaining. However, that gap has now narrowed to two points.
West Ham face Newcastle United on Sunday, while Tottenham travel to Chelsea on Tuesday night. Former Spurs chairman Daniel Levy expressed his emotions about the club's struggle, stating: "Emptiness… I'm feeling the pain but I'm optimistic that we'll get through it. It's been very, very difficult - Spurs is in my blood."
Levy added: "I'm optimistic that we will remain in the Premier League. I think Tottenham has a great coach, and all the fans and employees are behind him. Let’s hope the players can do it for the last two games."
