Where Jack Harrison exit would leave Leeds United amid January PSR transfer reality — Leeds Live 13/1/26

Harrison looks set to leave Leeds United this month but he will still be on their PSR books amid the club's spending-limit headache

Isaac Johnson Leeds United reporter

It was always going to be an uphill battle for Jack Harrison at Leeds United when he signed his new five-year contract in April 2023. At the time, few outsiders knew that the club had agreed to insert a loan clause into his deal.

They soon did when he decided to join Everton after United’s relegation - and again after they failed to regain promotion via the play-offs. The whole idea of the clause, for the player’s sake, was to protect his status and value as a top flight talent. That mission has failed.

Underwhelming seasons at Everton led to the Toffees opting not to offer him another return. Upon his initial switch to Everton then-Leeds CEO Angus Kinnear outlined how the move had lifted his wage burden off the books and that those who had left on loan were not ‘regretted losses’.

How apt it is, then, that Kinnear became the CEO of Everton this summer. Many expected Daniel Farke to offload the winger, and his place on the club’s pre-season tour was indeed in the balance.

Instead, like with Brenden Aaronson and initially Max Wober, the manager decided to give him a chance to reintegrate. “It all depends on how Jack uses his chances,” Farke said of Harrison in pre-season.

"So I think he's a great guy, a hard worker, pretty reliable player and has proven this on Premier League level, and right now it's up to him to win the trust and the confidence back.”

This was also the view of the hierarchy, who pointed to his 170-plus Premier League appearances. Those inside the club underlined Harrison’s work ethic and dedication upon returning to the fold.

Away from the group, Harrison has engaged in personal training camps to try and elevate his chances of game time. This, though, largely focused on winger drills, and Farke’s mid-season switch to 3-5-2 meant Harrison was seen more as a wing-back by the manager.

His performances as the left-back in cup games against Sheffield Wednesday and most recently Derby County left a lot to be desired and his Premier League cameo late on against Nottingham Forest saw him concede a stoppage-time penalty.

He played just once in the league since that defeat at the City Ground. Harrison was always one of those ringfenced by onlookers as a possible January exit and Fiorentina have knocked on the door.

Many fans wish for Leeds to sell up, as to create headroom within PSR limits for January with the club currently maxed out. However, it looks likely that the form of Harrison's deal will be a loan with an option to buy.

There has been a suggestion the clause could be obligatory, which would benefit Leeds more knowing they are due to receive a set amount on a certain date, and can thus plan their recruitment accordingly.

An option to buy means a permanent move to Fiorentina will depend on how Harrison performs in Florence. Fees have not been rubber-stamped at the time of writing.

Harrison has not managed to break back into the Leeds team with just 13 appearances and three starts across all competitions, with just one of his 11 outings in the Premier League being a start.

After winning some fans around with positive impacts from the bench early on, he has struggled to make a telling influence, his showing in his sole league start in the defeat at Burnley stirring frustration.

So his loss this month would unlikely impact United’s transfer plans, with the focus leaning towards attackers. Only one, maybe two incomings are expected and these will probably be loans.

Depending on the structure of Harrison's deal, wage burdens might be somewhat or entirely lifted for the second half of the season.

Harrison’s contract does not expire until 2028 so there is chance to sell him on for some sort of price in the summer if Fiorentina neglect to buy him permanently, though any fee would not be high.

For any sale to count this PSR cycle, it would need to go through before June 30 - which is traditionally the end date for loans.

Harrison has more than 200 appearances for Leeds yet a portion of the fanbase will be glad to see the back of him. The 49ers have vowed never to implement a loan clause in any contract, having been hamstrung by the previous ownership’s decision.

So Harrison’s time at Leeds can be split into two halves. The first is helping Leeds get promoted under Marcelo Bielsa and scoring that stoppage-time goal at Brentford to secure United’s Premier League survival in 2021/22.

But his relegation with the side in 2023 and then jumping ship not once but twice has left a bitter taste in the mouths of many supporters.

Harrison deemed Leeds not a suitable place for him while they were the Championship. Now back in the big time, Leeds clearly deem Harrison surplus to requirements.