The GAA could be in line for an annual €10m gate receipt bonanza if it adopts the league-based Championship structure, known as Option B, at Special Congress on 23 October.

That is the main finding of a financial review seen by RTÉ Sport and undertaken by Conor O'Donoghue, a member of the GAA's Calendar Review Task Force Committee.

An additional 39 games compared to the status quo - and 34 games more than the Super 8s structure - with more games played in the summer, could result in a financial windfall, with an additional €10m flowing into the coffers should delegates vote for the preferred option of the Gaelic Players Association.

The adoption of a hurling-style round-robin structure for the provincial tournaments would see them take in an additional €2m compared to pre-Covid championships, despite the four competitions moving from their prime summer spot to the spring.

The summer league-based Championship would be worth somewhere in the region of an additional €7.5m to Central Council, compared to what they currently earn in gate receipts from the Allianz League and the All-Ireland series.

O'Donoghue's analysis used average gate receipts for Division 1, 2, 3 and 4 Allianz League matches in 2018 and 2019, as well as average Super 8s attendances from the same seasons, to predict potential attendances and gate receipts for the new summer league-based championship, which would split into Sam Maguire and Tailteann Cup after completion of league rounds, based on final positions.

The four provincial councils are seen as major opponents to Option B, due to the perceived downgrading of the Munster, Leinster, Connacht and Ulster championships to early-season tournaments, but O'Donoghue's report suggests the jump from 27 to 81 games would result in a combined gate revenue of more than €7.5m.

Ulster, whose CEO Brian McAvoy has spoken out strongly against Option B, would stand to increase their revenue by the most - up 65% to almost €2.5m, once you factor in 16 round robin games, two semi-finals and a final, with conservative suggested ticket prices of between €20-25.

Former Meath junior and minor football manager O'Donoghue undertook the analysis in a personal capacity.

There has been no input to the debate from any of the GAA's main decision makers ahead of Special Congress, with parties on all sides of the debate conscious that congress motions with the backing of central council have a far better chance of being approved by delegates.

If it was to reach the 60% pass mark from delegates, provincial championships would be played as standalone competitions. It has gained more support than Option A, which would redraw the provincial map to have four eight-team championships.

However, at present it is thought neither would receive the required backing, with a return to the Super 8s, or previous qualifier system considered more likely.