Definition
Profit and Sustainability Rules. The Premier League's previous financial regulations that limited how much clubs can lose over a rolling three-year period - £105 million. Clubs that broke the rules faced points deductions, as Everton and Nottingham Forest found out in 2023-24. The rules were meant to stop clubs spending recklessly on transfers and wages, but critics pointed out they punished promoted clubs and favoured established big six sides who generate more commercial revenue and therefore found it easier to meet targets. A new system of regulations, Squad Cost Ratio (SCR) came into force for the 2026-2027 season.
Everton were hit with a 10-point deduction in November 2023 for breaching PSR, dropping them into the relegation zone and sparking debates about whether the punishment fit the crime.
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