Rangers revealed plans on Tuesday to allow season ticket holders in for free after Motherwell insisted they would do the same should they fail to get out of the bottom two of the top flight.
Hibernian allowed season ticket holders in for free last season in defiance of Scottish Professional Football League guidelines and recently failed in a bid to half the gate receipts levy to 25 per cent in a compromise resolution.
Queens, who will kick off the play-offs at Palmerston on May 9 against either Rangers or Hibs, said: “We are conscious of the debate between some of our play-off rivals and the SPFL regarding whether or not season ticket holders will be given free or cheaper access to these games.
“Notwithstanding what may or may not be decided by the league in this respect we have always expected that our season ticket holders would pay for the play-off games as they did last season and as they have for any cup match and budgeted our costs on that basis.
“Our season ticket is deliberately priced so that it allows entry to 18 league games at the cost of 16 games.
“With the SPFL rules meaning they take a levy of 50 per cent of the gate receipts before expenses, and the high cost of policing and stewarding these fixtures, the board do not feel that they are in a position to offer free entry to season ticket holders.”