Find the information
- James
- Feb 8
- 3 min read
Updated: Feb 14
"The contenders for the title [with Arsenal] should be Man City, Chelsea, Tottenham, Newcastle, Man United, Liverpool. Why? Find the information."
Unai Emery
Update: “Aston Villa face second Uefa fine for breaching financial rules."
13 February 2026
Premier League Profitability and Sustainability
PSR Principle: You cannot lose more than £105m over the reporting period.
£105m allowable losses over 3 seasons based upon published club accounts plus add-backs
Full Explainer: Premier League Profit & Sustainability Rules (PSR) Explained
Despite frequent, hyperbolic headlines, Villa have never been in breach of PSR and continue to manage the system effectively.
2025-26 Premier League Handbook:
Clause E.50
However, clubs who qualify for Europe and who do not have the benefit of UEFA's generous solidarity income cannot rely on their compliant PSR management to pass UEFA's rules.
11 September 2025 UEFA Club Licensing and Financial Sustainability Regulations
UEFA Squad Cost Ratio
The third of UEFAs three financial pillars is the best known (and most misunderstood), Cost Control, governed by the UEFA Squad Cost Ratio (SCR).
The other pillars are Stablility (covered below) and Solvency (not relevant).
Note: SCR is categorically not a measure of wages to turnover. This is also a mechanism that has no parallel in Premier League Rules, and is only applicable to clubs who qualify for European competition.
SCR Principle: You cannot spend more than 70% of “adjusted operating revenue” over the reporting period.
"The gradual implementation [of SCR] will see the percentage at 90% in 2023/2024, 80% in 2024/2025, and 70% in 2025/2026)"
Although SCR and PSR do not entirely contradict each other, neither do they work in tandem, so an action taken under PSR is not necessarily a benefit to SCR and vice versa.
Full Explainer: UEFA Squad Cost Ratio (SCR) Explained
Annex K - Elements relating to the calculation of the squad cost ratio
Annex L - Implications of breaches of the squad cost rule
Villa's 2025 Sanction under Squad Cost Ratio
Villa were fined €6million in July 2025 for breaching the 80 per cent level during the 2024 year.
No specific supporting data was provided however this first time breach appears to have fallen into the lowest 10-25% category and led to the issuing of a c10% fine on Villa's European earnings for the period.
2026 Update: “Aston Villa face second Uefa fine for breaching financial rules."
13 February 2026
It is reported that Villa face a further fine for breaching the 70 per cent level during the 2025 year. Any breach will be less than 10% but will be a 'Second time breach".
That can attract punishment of between 25% and 50% of Villa's European earnings for the period.
A fine of up to €30m could be forthcoming, however such a figure is highly unlikely.
UEFA Football Earnings Rule
Separately to SCR, and the second of UEFA's three financial 'pillars' is Stability governed by the Football Earnings Rule (FER).
FER Principle: You cannot lose more than £180m over the reporting period.
€60m per period or €180m allowable losses over 3 calendar years based upon UEFA’s opinion of “adjusted operating revenue” and their “squad costs”
An action taken under PSR and taken under FER should, in theory, work in tandem, but they don't, as the Premier League and UEFA have very different approaches to, in simple terms, what is allowed in their calculations.
Villa's 2025 Sanction under the Football Earnings Rule
As defined in Article 87
the Club failed to fulfill the Football Earnings rule as a result of having an aggregate Football Earnings deficit above acceptable deviation in the 2024/25 season (i.e., for the reporting periods ending in 2023 and 2024)
UEFA Statement
Note: No supporting data is provided.
Villa were effectively sanctioned and fined for failing UEFAs Stability pillar across a period for which they were fully PSR compliant.
The fine imposed was as follows with an upfront punishment of €5m follwed by another conditional €15m over the following three periods:
It is not expected that Villa will continue to breach FER and it is understood that UEFA are happy with the commitment and progress shown by Villa to become FER compliant.
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