Why VAR won't be used in the Championship play-off final if Leeds United are involved

The governing body is understood to have decided against implementing VAR at Wembley on the basis that the system has not been used in standard EFL matches this term.

The Championship play-off final is considered to be the most lucrative game in football, worth an estimated £180m to the winners through promotion to the Premier League and the financial guarantees on offer in that division.

Goalline technology will, however, be in force at Wembley as it has been in the Championship throughout this term.

Leeds are bidding to avoid entering the play-offs having moved back into an automatic promotion position after their 3-2 win over Millwall on Saturday.

The Elland Road club have been involved in the play-offs on four occasions since their introduction in the 1980s and have lost four times, most recently to Millwall in the League One semi-finals in 2009.

VAR has been a source of constant controversy since its conception and it was on the agenda again after Cardiff City’s 2-1 Premier League defeat to Chelsea on Sunday.

Video replays were not in operation with the Premier League due to introduce VAR next season and a late Chelsea equaliser from Cesar Azpilicueta was shown to have been scored from an offside position.

Cardiff manager Neil Warnock, the former Leeds boss, said: “To get let down by the officials... roll on VAR.”