Rangers have debts of £134m, claims report

Rangers' administrators estimate that their total debts could top £134m, in a report to creditors published on the club's website. Of that more than £93m is being claimed by HM Revenue and Customs, relating to the so-called "big" and "small" tax cases, and unpaid VAT and PAYE.

The report also reveals that Rangers owe more than £3.3m to 12 football clubs in Scotland, England and throughout Europe, including Celtic, Hearts, Dundee United, Manchester City, Arsenal and Rapid Vienna.

It also notes that since Rangers went into administration in February, some six weeks ago, the club has lost more than £2.5m. The full extent of the potential liabilities has been unclear since the start of administration.

The creditors' report reveals, however, that the club owes money to 276 individuals, businesses and public bodies. Debenture owners – fans who loaned money to the club – are owed £7.7m, while taxpayer-funded creditors include Strathclyde Police (£51,882), Scottish Ambulance Service (£8,438), Culture and Sport Glasgow (£10,338), Glasgow City Council (£7,000), Argyll and Bute Council (£406), and Edinburgh City Council (£90).

To clubs, domestically Rangers owe: Hearts (£800,000), Dunfermline Athletic (£83,370), Dundee United (£65,981), Celtic (£40,337) and Inverness Caledonian Thistle (£39,805).

English clubs are also owed more than £700,000. This breaks down as: Manchester City (£328,248), Chelsea (£238,345) and Arsenal (£136,560).

European clubs are also owed more than £1.6m, including Rapid Vienna (£1,011,763), St Etienne (£252,212), Palermo (£205,513) and Orebro (£150,000).