Premier League clubs are facing combined losses of up to £177million in season ticket and corporate hospitality sales due to the coronavirus crisis.
Analysts revealed that the 20 top-flight clubs were projecting income of around £708m from match-day revenue this season, with almost a quarter of that set to be lost as a result of the shutdown.
All of the various plans being put in place to restart the season later this summer are based on Premier League matches being played behind closed doors, which will leave clubs liable to offer refunds to fans and corporate clients who are unable to attend.
