Football regulator to recommend tighter club spending controls

The Guardian reports that England's football regulator will recommend clubs tighten control of spending. The Independent Football Regulator's State of the Game report is due on Tuesday, according to separate reporting by Sky News, which has outlined findings on club finances ahead of publication.

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Sky News reported, citing a football industry source, that the study would find 94% of the 116 regulated clubs were making losses. Its report also said many clubs were operating with negative earnings before interest, tax, depreciation and amortisation. Those findings remain advance reporting rather than figures independently checked against the regulator's published study. Sky said the IFR declined to comment.

The regulator describes State of the Game as an evidence-gathering exercise intended to guide its work on financial soundness, resilience and football heritage. Its official project page says the analysis covers the economics of the industry and the incentives shaping behaviour. Although its regulatory focus is the top five divisions of English men's football, the research also considers wider economic and societal influences.

The IFR says it has sought detailed current and historical financial and ownership information from competition organisers and surveyed approaches to fan engagement and corporate governance. Work began with engagement involving clubs, academics and industry experts in summer 2025. A proposed scope followed in January 2026, with final terms of reference published after suggestions were considered. The statutory deadline for the final report is May 2027.

There is a separate funding issue for clubs. Sky News reported that a levy consultation was planned for the week beginning 19 October, with charges on a sliding scale intended to cover the regulator's establishment and annual operating costs. The broadcaster said Premier League clubs were expected to bear the largest share. The proposals would be subject to consultation rather than constituting a settled bill for individual clubs.

Meanwhile, the IFR has confirmed that provisional licence applications will open on 2 November and close on 26 February 2027. Its final licensing rules were published on 1 July. Clubs in the top five divisions must obtain provisional licences before the 2027-28 season, creating a defined timetable for the regulator's wider oversight of the professional game.