To be honest,what I was getting at is GPSL turnover strips out Europa and FA Cup (very heavily discounted) from the gate receipts. I would imagine that the bum on seat price at Goodison for Premier League will be about 21+vat (+- 10%).The other point to remember is that the two largest grounds in the PL happen to be the two most expensive so there's an element of skewing.
Will do a rough calculation when GPSL are filed.