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Scottish Professional Football League issues statement

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The Scottish Professional Football League (SPFL) has told clubs to "stick to the rules" they helped to create as the row over top-flight play-off income continues to simmer.

Rangers this week announced they had no plans to charge season ticket holders for entry to the play-offs in defiance of SPFL wishes.

The Ibrox club were following the lead of Motherwell who are favourites to finish 11th place in the Scottish Premiership.

The Gers believe the SPFL set a precedent last season after Hibernian were not punished for allowing season ticket holders in for free.

However, it is understood that the SPFL board believes Hibernian's case was completely different as they were selling their season tickets before the play-offs were even introduced and that fans were therefore arguably entitled to expect that all league games were covered, including the play-offs.

The SPFL has written to all clubs who may be involved in the top-flight play-offs "reminding them of the rules governing the play-off levy and ticket pricing, that differential pricing for home and away spectator entry is not permitted and that the levy is payable in relation to all spectators allowed entry to Premiership/Championship play-off matches".

Hibs last week failed in a bid to half the play-off levy on home clubs to 25 per-cent of gross income in a compromise proposal, following a vote by all clubs, in which they argued that there should be more leeway given that the Scottish Football Association is funding the parachute payment for relegated clubs for the first two years of the play-offs.

SPFL chairman Ralph Topping said: "Our rule book is not a pick and mix. Clubs who play in the league have a clear and vital duty to abide by the rules and not to disregard them when it suits.

"The rules on play-off levies and ticket pricing were agreed unanimously by all 42 clubs, including those likely to take part in this year's Premiership/Championship play-offs, less than two years ago and an attempt to amend them for the benefit of a limited few was overwhelmingly rejected by SPFL clubs at a general meeting just last week. These rules were introduced for the benefit of all 42 clubs, not a select few.

"That's democracy in action and it is a fundamental principle of the league. Everyone can see the dangers of trying to change rules part-way through the season, leading to accusations of self-interest and opportunism.

"An overwhelming majority of our 42 clubs voted to continue with the existing model and it is the clear duty of all clubs to respect the rules and the core principle of majority voting.

"We must ensure a positive, collective approach if we are to strengthen the league for the benefit of all clubs and as an independent chairman with no club affiliation, I am clear that this is the only way forward for our game. To do otherwise risks the very fabric of the league."

Queen of the South announced on Thursday that their season ticket holders wouldbe charged for home play-off games, as they were last year, days after Rangers argued it was "fundamentally wrong" to charge season ticket holders.

The issue of play-off income is specifically addressed in rule C26 of the SPFL regulations, which states that a 50 per-cent levy of the home club's gross play-off income should be paid to the league.

Clubs relegated from the Premiership through the play-offs receive £500k and a further £250k if they do not go straight back up.

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