League reconstruction has been a key talking point in Scottish football ever since the SPFL introduced its resolution to terminate the Championship, League One and League Two campaigns.

Following the passing of the proposal, with 81 per cent of the 42 member clubs in favour, attention has somewhat shifted to a possible league revamp.

Hearts’ chairman Ann Budge and Hamilton Academical’s vice chair Les Gray are leading a sub-group looking into possible options.

The SPFL could see a switch to a 14-14-14 league structure. Picture: SNS

The 15-strong task force met twice last week with Budge revealing that there are two “preferred options”, believed to be a 14-10-10-10 system or a 14-14-14 system which would keep it at 42.

The former proposal would likely see Kelty Hearts and Brora Rangers promoted from the Lowland League and Highland League.

However, it has emerged that the 14-14-14 option appears the favourite if there is to be league reconstruction at all.

Graham Tatters and Iain McMenemy, the chairmen of Elgin City and Stenhousemuir respectively, have revealed that the ten League Two sides will be unanimously backing the structure.

McMenemy told the BBC: "Because we have this system of democratic and financial apartheid in Scottish football, unless Premiership clubs support it you're not going to even get it on the table," he said.

"It feels as if the lower leagues don't exist but if they don't take us seriously there is a collective of 10 votes sitting there who want to be listened to or else nothing will go through."

How each league would operate within that is unknown.

Livingston’s proposal for a 14-10-10-10 structure saw the top-flight split into a top six and bottom eight after two rounds of fixtures.

But how would the three leagues look if the 42 clubs vote in favour of the 14-14-14 system? It would most likely be judged on final placings from this season with the Championship, League One and League Two having already concluded on a points per game basis.

Premiership

Aberdeen

Celtic

Dundee United

Hamilton Academical

Hearts

Hibs

Inverness CT

Kilmarnock

Livingston

Motherwell

Rangers

Ross County

St Johnstone

St Mirren

Championship

Airdrieonians

Alloa Athletic

Arbroath

Ayr United

Dumbarton

Dundee

Dunfermline Athletic

East Fife

Falkirk

Greenock Morton

Montrose

Partick Thistle

Queen of the South

Raith Rovers

League One

Albion Rovers

Annan Athletic

Brechin City

Clyde

Cove Rangers

Cowdenbeath

Edinburgh City

Elgin City

Forfar Athletic

Peterhead

Queen’s Park

Stenhousemuir

Stirling Albion

Stranraer

How the SPFL could look with a 14-14-14 league structure