I have had this reply from the Football League regarding income that is used in the calculation of the player budget in League 1 and 2 .............
Income generated by a club that forms part of its football activities such as, commercial revenues, gate revenues, solidarity payments, Football League payments, donations, net transfer income (transfer fees paid) all make up the relevant income within the SCMP guidelines.
The relevant income figure for SCMP will be a portion of total turnover, but not necessarily agree to total turnover figure in the accounts.
also had this in respect of Championship clubs ............
Championship Financial Fair Play is based on Reported Profit before Tax after taking account of specific add backs, rather than the use of allowable income and allowable expenditure that is included in the UEFA rules. The specific add backs are inclusive of:
· The element of any related party transactions above or below fair value;
· Permitted exceptional Items;
· Promotion Related Payments;
· Contributions to the Club’s Charitable Community Scheme; and
· Youth Development expenditure.
Club gets gate receipts, sponsorship (City Link etc), League monies, net transfer income, shop sales and can put on its own events if it wanted to and other commercial income - so it has revenue.