The SPFL’s Competitions Working Group (CWG) is drawing up plans over a 10-team top-flight league, and scrapping the top-six split.
As well as the potential changes to the Scottish Premiership, which would see the number of fixtures drop from 38 to 36, there could be a 10-team second tier and a larger third league.
Sky Sports News understands that retaining the current 12-club Premiership format, plus larger 14 or 16-team models are also under consideration by the CWG.
While a 14-team option may maintain the prospect of Glasgow, Edinburgh and Dundee derbies remaining at their current frequency, it could cause issues around those in the bottom-half playing more matches than those in the top six following a split.
Discussions are yet to take place on timings and while changes could be introduced for next season, the 2026/27 campaign is thought to be more realistic.
The discussed changes – revealed by The Herald – are due to fixture congestion and the extra League Phase games that clubs competing in the Champions League, Europa League and Conference League face.
On Tuesday, the SPFL had already announced that all Scottish Premiership clubs playing in European play-off round fixtures next season will be able to request the postponement of one specific league match.
While no clubs have yet been consulted over any changes, any motion would need the backing of 11 of the 12 Premiership clubs, 75 per cent of the Premiership and Championship teams, plus 75 per cent of all 42 SPFL sides.
An SPFL spokesperson confirmed: “The SPFL’s competitions working group will be meeting shortly to discuss several different options for league reconstruction.”