Macy, gross pay has to be the basis -as players are entitled to tax back then the rate of tax they pay is of no relevance to the club. Problem is the amount a full time players needs to be paid to compensate for the lack of security and the lost wage from working. A guy earning 25k pa plus a part time wage of 20k pa playing football would surely want at least 50k to even consider it. Run right, an average full time club will cost double the best of the part time clubs. I still can't see where 6 or 7 clubs can generate 1.5 pa