Sheffield United and Huddersfield Town will have VAR at the Championship play-off final if they reach Wembley

The Championship does not use video assistant referees but the importance of the play-off final means an exception is being made.

Such is the huge financial gulf between England's second division and the most lucrative domestic league in world football that in 2020 accountant Deloitte estimated winning the Wembley showpiece was worth between £135m and £265m, depending on whether a promoted team can avoid immediate relegation.

In recent seasons, Sheffield United and Leeds United have both finished in the top half in their first season back in the Premier League, albeit the Blades were relegated in their second season and the Whites are now in danger of doing the same. Apart from prize money which even for the bottom-placed team is approaching nine figures, clubs also got prachute payments after relegation - for three years if they manage to consolidate in their first year.

Sheffield United and Huddersfield Town are both competing to reach the May 29 final this weekend. The third-placed Terriers play Luton Town in a two-legged semi-final, and the fifth-placed Blades are up against Nottingham Forest.

The VAR system allows an official watching replays away from the ground on a television monitor to over-rule certain key decisions, or to recommend the on-field referee considers doing the same after consulting a pitchside monitor. Its implementation in English football has been highly controversial.