Premier League clubs are set to lose £177m in match-day income with the season likely to finish behind closed doors this summer.
With just under a quarter of the campaign remaining, each of the plans being discussed by top-flight bosses are based on finishing the season with no fans in attendance.
This would leave clubs needing to refund fans with tickets and corporate clients in hospitality seating. Premier League sides were projecting a combined £708m in match-day revenue this campaign, but with most clubs still having to play nine games, a quarter of this sum could be lost, according to the Daily Mail.
It is understood that refunding season ticket holders will cost £101m, while a further £76m will be lost as corporate clients are