The International Football Association Board (IFAB) has published the 2026/27 edition of the Laws of the Game, with the amendments taking effect from 1 July 2026.
Bootle RA members officiate across the entire game, from the very top to the grassroots. Our membership includes a match official at the World Cup and several Premier League referees, alongside colleagues working throughout the EFL and National League, the FA competitions and supply leagues, local youth and open-age football, and the observers, coaches and mentors who support them all. This year’s changes reflect that full spread. Some are quiet clarifications that tidy up existing wording. Others introduce genuinely new procedures around substitutions, injury treatment, delaying the restart and player behaviour that every referee will need to manage on the field, whatever level they are working at.
For each change below you will find the official IFAB “amended text”, showing what has been removed and what has been added, IFAB’s own explanation where the change document provides one, and a short piece of commentary on why it matters and what it means for you when you referee.
Two words to watch: “must” and “may”. Where the Laws say a competition “may” adopt something, it is a competition option that only applies if your competition has chosen to use it. Several of this year’s changes, including body cameras and two of the new sending-off offences, are competition options. Always check your competition’s rules of play. The amended text reproduced here is for reference and explanation. The definitive wording is IFAB’s, and every member should read the official document, linked at the end, before their first appointment.
Law 3 – The Players
Minimum number of players
AMENDED TEXT
A match may not start or continue if either team has fewer than seven players (not including temporary dismissals or one-minute periods off the field of play in connection with the ‘Time-limited substitution protocol’ or the ‘Off-field treatment and assessment protocol’). In principle, where a team is responsible for a match not continuing and/or being abandoned because it has fewer than seven players, the match will be forfeited by that team, subject to the relevant competition regulations.
What it means for referees. The seven-player count now comes with an important exception. Players who are only temporarily off the field under one of the new protocols, a temporary dismissal, the one-minute wait after a slow substitution, or the one-minute treatment period, still count towards the seven. That matters, because the new substitution and treatment rules will routinely put a team briefly below its full complement, and you should not confuse that with a team dropping below the minimum. The genuine shortfall, where a team simply cannot field seven, is what points towards a forfeit, and read alongside Law 7 it means a team cannot expect to walk players off in protest and treat the resulting abandonment as neutral. The forfeit is applied by the competition, so accurate and full reporting from you is what allows it to be applied correctly.
Number of substitutions (senior ‘A’ international friendlies)
AMENDED TEXT
Other matches
In senior ‘A’ international team matches, a maximum of fifteen substitutes may be named of which a maximum ofsixeight may be used, unless the two teams agree that more may be used, up to a maximum of eleven, in which case the referee must be informed before the match. The restrictions and procedures in place in relation to substitution opportunities in official competitions will apply.
IFAB EXPLANATION
Teams are now permitted to use eight named substitutes in senior ‘A’ international team friendly matches, unless both teams agree to use more, up to a maximum of eleven; each team will be restricted to three substitution opportunities.
What it means for referees. This directly affects members appointed to senior international fixtures, including those on the FIFA and national lists, for whom the higher numbers and the “both teams must agree in advance and inform the referee” condition are a working detail. For everyone refereeing in the domestic game, from the professional leagues down, there is no change unless a competition specifically adopts it.
Time-limited substitution protocol (the ten-second rule)
AMENDED TEXT (SUBSTITUTION PROCEDURE)
The player being substituted must be off the field of play within ten seconds of the substitution board being shown or, where there is no board, of the referee’s signal for the substitution to take place, except where this is not possible due to safety/security or injury. Where there are multiple substitutions during the same stoppage, all players being substituted must leave the field of play within ten seconds of the last substitution being indicated.
AMENDED TEXT (OFFENCES AND SANCTIONS)
If the player being substituted has not left the field of play within the required ten seconds: the player must still leave, and is cautioned only if they excessively delay the restart; the substitute may not yet enter; play restarts; the substitution cannot be cancelled nor a different substitute used; and the substitute may enter only with the referee’s permission during the first stoppage after one minute has elapsed following the restart.
IFAB EXPLANATION
To prevent time-wasting, the player being substituted must leave the field of play within ten seconds of the substitution board being shown or, where there is no board, of the referee’s signal for the substitution to take place. If the player has not left the field of play within those ten seconds, they must still leave but the substitute cannot enter the field of play until the first stoppage after one minute (running clock) has elapsed following the restart of play.
What it means for referees. This is a universal procedure, not a competition option, so it applies at every level. You do not referee it with a stopwatch, and the spirit is about deliberate delay rather than a genuinely slow injured player, but the sanction now has teeth: the consequence of dawdling falls on the team, temporarily a player short, not just on added time. Set the expectation early and apply the one-minute delay to the replacement calmly and consistently when it is warranted. Assistant referees and fourth officials have a clear part to play in managing the substitution and flagging delay.
‘Only the captain’ Advance notice
ADVANCE NOTICE (FROM THE OUTLINE OF CHANGES)
‘Only the captain’ guidelines will become a compulsory protocol for all competitions as from 1st July 2027.
What it means for referees. There is no amended law text or explanation for this yet; it is listed as advance notice. The guidelines are not universally compulsory for 2026/27, but competitions may adopt them earlier and many already have, so a large number of members will be applying them this season. In summary, only one player from each team, usually the captain, may approach the referee to discuss a major decision, and must do so respectfully; other players who approach without permission can be cautioned for dissent; the captain is responsible for directing team-mates away; and where the goalkeeper is captain, the referee must be told at the coin toss which outfield player is nominated to approach instead. It is worth getting fluent with it now rather than waiting for it to become mandatory in 2027.
Law 4 – The Players’ Equipment
Accessories replace the blanket jewellery ban
AMENDED TEXT
A player must not use equipment or wear anything that is dangerous.
All items of jewellery (necklaces, rings, bracelets, earrings, leather bands, rubber bands, etc.) are forbidden and must be removed. Using tape to cover jewellery is not permitted.Accessories are permitted as long as they are not dangerous and are safely and securely covered. Dangerous items must be removed and not taped or covered.The players must be inspected before the start of the match and substitutes before they enter the field of play. If a player is wearing or using unauthorised/dangerous equipment or
jewelleryaccessories, the referee must order the player to remove it.
IFAB EXPLANATION
The use of ‘jewellery’ is potentially confusing, as some of the items listed do not constitute jewellery. The banning of jewellery created confrontation and had been inconsistently applied. It also overlooked cultural, religious, medical and personal reasons for wearing certain items. The focus is on non-dangerous items being allowed if safely and securely covered, while dangerous items remain forbidden.
What it means for referees. This is the change most likely to affect a routine match, and it reshapes the pre-match equipment check for everyone, especially in youth and open-age football. Your check does not disappear, it sharpens. The question is no longer “is it jewellery?” but “is it dangerous, and is it safely and securely covered?”, for example taped down so it cannot cause injury. A rigid “take it all off” instruction is no longer the correct starting point. Apply the same standard to both teams, be ready to explain your decision, and remember that anything that cannot be made safe still cannot be worn.
Law 5 – The Referee
Off-field treatment and assessment protocol
AMENDED TEXT
An injured player may not be treated on the field of play and, where an injury results in play being stopped or the restart of play being delayed, the injured player must leave the field of play and may only re-enter one minute after play has restarted.
ExceptionsThe only exceptions to the requirement to leave the field of play for and/or after treatment areonlywhen: a goalkeeper is injured; … a player is injured as the result of a physical offence for which the opponent is cautioned or sent off (e.g. reckless or serious foul challenge), if the assessment/treatment is completed quickly.
IFAB EXPLANATION
An injured player who is treated or assessed on the field of play, or who causes play to be stopped, must leave and remain off the field of play for one minute (running clock) after play has restarted. The referee may give permission for the player to return while the ball is in play. Where an injury results from a physical offence punished by a yellow or red card, the player can remain on the field after the assessment or treatment, even if it is not completed quickly.
What it means for referees. Like the substitution timer, this is a match-flow and anti-time-wasting measure, and it applies to all referees, not as a competition option. The judgement is front-loaded: you decide whether the stoppage is for genuine assessment or treatment, and if it is, the player goes off and the one-minute clock runs from the restart. Learn the exceptions, because they are the difference between applying this fairly and penalising a genuinely injured victim of a red-card foul. Communicate the decision clearly and keep the count yourself or delegate it. (The change document abbreviates the full list of exceptions; check the official text for every exception before the season.)
Video assistant referee (VAR): expanded reviewable situations
AMENDED TEXT
The referee may be assisted by a video assistant referee (VAR) only in the event of a ‘clear and obvious error’ or ‘serious missed incident’ in relation to: goal/no goal; penalty/no penalty;
directred card (notincluding a clearly incorrect second caution); mistaken identity when the referee cautions or sends off the wrong playerof the offending team; clearly incorrectly awarded corner kick if the decision can be changed immediately and without delaying the restart (competition option).
IFAB EXPLANATION
Addition of VAR-reviewable incidents as detailed in the amended VAR protocol.
What it means for referees. This affects only members operating in VAR competitions, which within our membership means those on the relevant national and international pathways. There is no change for anyone refereeing without VAR, but understanding the protocol matters for members progressing through the system. The corner-kick review is itself a competition option even within VAR competitions.
Body cameras Competition option
AMENDED TEXT
Referees may be permitted to use: … Body cameras if the competition organiser supplies the cameras, has control of the footage and complies with the relevant guidelines. The cameras may include microphones, which cannot be used to broadcast communication with the video assistant referee (VAR). Camera footage and sound may be used by the appropriate authorities for disciplinary matters.
Referees and other ‘on-field’ match officials are prohibited from
wearing jewellery orusing any other electronic equipment, including cameras, except the body cameras outlined above. Accessories may be worn as long as they are not dangerous.
IFAB EXPLANATION
Competitions may allow referees, assistant referees and fourth officials to wear or use body cameras if the competition organiser supplies the cameras and has full control of the footage, to avoid unofficial use by referees. Cameras may include microphones, but communication with the VAR may not be broadcast. The appropriate authorities have the option of using the sound and/or camera footage for disciplinary matters.
What it means for referees. This is a competition option, and it is squarely aimed at organiser-controlled schemes, several of which have been trialled in grassroots football as a response to referee abuse. You cannot simply turn up wearing your own camera. If you referee in a competition that adopts a scheme, follow the organiser’s guidelines exactly on when to record, how footage is stored and how it is submitted. If your competition has not adopted it, nothing changes.
Advantage after an incorrect restart
AMENDED TEXT
Advantage allows play to continue when an offence occurs, or a restart is incorrectly taken and the ball is in play, and the
non-offendingopposing team will benefit from the advantage, and penalises the offence/orders a retake if the anticipated advantage does not ensue at that time or within a few seconds.
IFAB EXPLANATION
Confirmation that the referee can play advantage if a team incorrectly takes a restart (free kick, throw-in etc.) and the opponents gain possession.
What it means for referees. A useful clarification for every level. If a restart is taken incorrectly but the other team gains possession and benefits, you can allow play to continue rather than automatically pulling it back for a retake.
Law 6 – The Other Match Officials
AMENDED TEXT
A video assistant referee (VAR) is a match official who may assist the referee to make a decision using replay footage only for a ‘clear and obvious error’ or ‘serious missed incident’ relating to a goal/no goal, penalty/no penalty,
directred card (not aincluding a clearly incorrect second caution) or a case of mistaken identity when the referee cautions or sends off the wrong playerof the offending team.
What it means for referees. The Law 6 wording is aligned to the expanded VAR responsibilities in Law 5, so the description of the video match officials’ role is consistent across the Laws. There is no separate practical change, and it applies only in competitions using VAR.
Law 7 – The Duration of the Match
AMENDED TEXT (ABANDONED MATCH)
An abandoned match is replayed unless the competition rules or organisers determine otherwise. In principle, where a team is responsible for a match being abandoned because it has fewer than seven players, the match will be forfeited by that team.
What it means for referees. The starting position is unchanged: unless competition rules state otherwise, an abandoned match is replayed. What is now spelled out is the consequence of a team causing the abandonment by dropping below seven players, which points towards a forfeit. Read alongside Law 3, this is aimed at protest walk-offs. Your job on the day is unchanged: manage the situation, abandon in the usual way if a team cannot continue, and report it fully. The words “in principle” and “subject to competition regulations” matter, because the final outcome rests with the competition, not with you.
Law 8 – The Start and Restart of Play
Dropped ball: possession and interference
AMENDED TEXT
The referee drops the ball for one player of the team that would have retained or gained possession (including from the restart if the ball would have gone out of play). The ball is dropped at its position when play was stopped, unless play was stopped because the ball touched a match official or an outside agent, in which case it is dropped at the position of that interference.
Why IFAB changed it. Both amendments are about fairness and consistency, lining the restart up with what would most likely have happened had the interruption not occurred.
What it means for referees. This affects every level, because dropped balls happen everywhere. When you stop play for contact with an official or outside agent, restart at the point of the interference rather than where play happened to be. When you judge who receives the ball, you can now factor in that it may have been heading out of play, which sometimes means the throw-in, corner or goal kick that would have followed is reflected in who gets it.
Law 10 – Determining the Outcome of a Match
Kicks from the penalty mark: accidental double touch
AMENDED TEXT
The kicker may not deliberately play the ball a second time until it has touched another player. If the kicker accidentally kicks the ball with both feet simultaneously, or the ball touches their non-kicking foot or leg immediately after the kick: if the ball enters the goal, the kick is retaken; if the ball does not enter the goal, the kick is recorded as missed.
Why IFAB changed it. This formally incorporates the ruling in IFAB Circular 31 on accidental double touches, and removes the previous automatic caution for the kicker where the goalkeeper and kicker offended at the same time. (The exact wording of the removed caution provision could not be confirmed verbatim from the change document, so it is described here rather than shown as struck text. Please check the official text.)
What it means for referees. This reaches well into cup football at all levels. Distinguish accidental from deliberate: an accidental double touch is dealt with by retake if the ball goes in, or recorded as missed if it does not, with no caution for the accidental contact. Know this cold before any fixture that could be decided by kicks from the penalty mark.
Law 12 – Fouls and Misconduct
DOGSO: advantage and the new consideration
AMENDED TEXT
If the offence was denying the opposing team an obvious goal-scoring opportunity, the player is cautioned, except where a goal is scored by the non-offending team as a result of the advantage having been played, in which case there is no disciplinary sanction. In considering whether an obvious goal-scoring opportunity existed, the following must be considered: … the location and number of defenders and attackers.
What it means for referees. Two clarifications to a judgement you already make quickly. If you play advantage on a DOGSO and the non-offending team scores, there is no caution, because the goal has been scored. And when weighing whether an obvious goal-scoring opportunity existed, add the location and number of attackers to your read, not just the defensive cover.
Delaying the restart of play
AMENDED TEXT
Referees must caution players who excessively delay the restart of play, including as provided for in Laws 3, 15 and 16 and their protocols.
What it means for referees. The wording is simplified: rather than listing specific example acts, the Law now focuses on a player who excessively delays the restart, with other delays handled through their own specific sanctions elsewhere (the substitution and countdown protocols). The principle is unchanged; the framing is cleaner and gives you clearer discretion. (The specific examples removed from the old wording could not be confirmed verbatim, so they are not shown as struck text.)
Covering the mouth Competition option
AMENDED TEXT (NEW SENDING-OFF OFFENCE)
Covering the mouth when communicating with an opponent in a provocative, derisory or inflammatory manner or situation.
Why IFAB changed it. This supports the game’s efforts against discrimination and abuse. Covering the mouth has been used to hide what is being said and to avoid detection, and this gives adopting competitions a way to sanction it.
What it means for referees. It affects only referees in competitions that adopt it, so check your rules of play. If it is in force, understand the precise wording before you use it, because it describes specific conduct.
Leaving the field of play in protest Competition option
AMENDED TEXT (NEW SENDING-OFF OFFENCES)
Player, substitute or substituted player: leaving the field of play in protest at a decision of the referee, including a decision for play to continue or restart.
Team official: instructing or encouraging other players to leave the field of play in protest at a decision of the referee.
Why IFAB changed it. This is the disciplinary counterpart to the Law 3 and Law 7 changes on walk-offs. Together they give competitions a clear route to deter and sanction organised protests that would otherwise stop a match.
What it means for referees. Again a competition option. If your competition has adopted either offence, understand the precise wording before using it. If not, you continue to manage protest and dissent using the existing provisions.
Law 14 – The Penalty Kick
Accidental double touch
AMENDED TEXT
If the kicker accidentally kicks the ball with both feet simultaneously, or the ball touches their non-kicking foot or leg immediately after the kick: if the ball enters the goal, the kick is retaken; if the ball does not enter the goal, an indirect free kick is awarded to the defending team. An offence is committed if the kicker deliberately touches the ball again before it has touched another player.
What it means for referees. The same Circular 31 clarification, applied to penalty kicks in normal play, and again the automatic caution where the goalkeeper and kicker offend at the same time has been removed. The dividing line is accidental versus deliberate: handle an accidental double touch by retake if the ball goes in, or an indirect free kick to the defending team if it does not. This is another decision that arrives under pressure, so it needs to be second nature.
Law 15 – The Throw-in
Five-second visual countdown
AMENDED TEXT (NEW)
If a player is unfairly delaying the taking of a throw-in for their team, the referee will signal the start of a five-second countdown and count it down visually with a raised hand. If the throw-in has not been taken by the end of the five seconds, it is awarded to the opposing team.
Why IFAB changed it. Delayed throw-ins have become a common way to waste time and disrupt momentum. A visible countdown gives players fair warning and gives referees a clear, consistent sanction.
What it means for referees. Because it is a visible, low-technology tool, it is well suited to grassroots and supply-league football as well as the professional game. Use the raised-hand count so players and spectators can see the warning; the point is deterrence, and a clear signal usually gets the throw taken. If it does not, award it to the other team calmly and apply the same threshold to both sides all match.
Law 16 – The Goal Kick
Five-second visual countdown
AMENDED TEXT (NEW)
If a player is unfairly delaying the taking of a goal kick for their team, the referee will signal the start of a five-second countdown and count it down visually with a raised hand. If the goal kick has not been taken by the end of the five seconds, a corner kick is awarded to the opposing team.
What it means for referees. The same principle as the throw-in, and just as usable in grassroots football. Manage it as a clear, visible count that acts mainly as a warning. Because the sanction here, a corner kick to the opponents, is significant, confirm the precise procedure in the official text and apply it evenly. As with every new sanction, the aim is to keep the game moving, not to catch players out.
VAR Protocol
AMENDED TEXT (EXPANDED REVIEWABLE SITUATIONS)
The VAR may now be involved in: a red card arising from a clearly incorrect second caution (second yellow card); mistaken identity where the referee cautions or sends off the wrong player of either team; and, as a competition option, a clearly incorrectly awarded corner kick, provided the decision can be changed immediately and without delaying the restart.
What it means for referees. This affects only referees and officials in VAR competitions, which within Bootle RA means members on the relevant pathways. There is no change for the many members who referee without VAR, but knowing the protocol is important for anyone progressing through the system.
Key takeaways
The heart of this year’s changes is match flow and player behaviour. The ten-second substitution rule, the one-minute treatment protocol and the five-second countdowns at throw-ins and goal kicks are all designed to stop time-wasting, and referees at every level will be expected to apply them. The Law 4 accessories change reshapes the routine pre-match equipment check for almost everyone. The new Law 12 sending-off offences, together with the Law 3 and Law 7 changes on walk-offs, give competitions stronger tools against protests, though several of the disciplinary measures are competition options that only apply where adopted. The VAR and body-camera changes are limited to competitions that use them.
- Read the official 2026/27 Laws in full before your first appointment. The amended text here is for reference, and the definitive wording is IFAB’s.
- Check the rules of play for each competition you referee. Several important changes this year are competition options, and whether they apply to you depends entirely on the competition.
- Get ahead on “Only the Captain”. It becomes compulsory everywhere from 1 July 2027, and many competitions have already adopted it, so build it into your match management this season rather than waiting.
- Rehearse the new procedures. The double-touch outcomes at penalties and kicks from the penalty mark, and the exceptions to the one-minute treatment protocol, are the kind of detail that is best known cold rather than worked out in the moment.
- Bring your questions to a Bootle RA meeting. Working through the grey areas together is exactly what our development evenings are for, and it is the quickest way to build the consistency these changes are meant to encourage.
Understanding not only what has changed, but why it has changed, is what turns a list of amendments into better refereeing. If we all apply these consistently, the season should flow better for players and officials alike.
Read the full Laws
The official 2026/27 Laws of the Game and the complete list of law changes, with the definitive wording of every amendment, are published by IFAB. All members are encouraged to download and read the official document before the season begins.
Official IFAB 2026/27 Law Changes: https://www.theifab.com/law-changes/latest/