In January 1990, the Taylor Report made all-seater stadiums compulsory in the top two divisions of English football for the 1994-95 season. Reading were champions of Division Two in 1994, and were promoted to Division One. Reading became subject to the Taylor requirements, though converting Elm Park to an all-seater stadium would have been impractical. Instead, a location in Smallmead (to the south of the town) was identified as the site for a new stadium. The former council landfill site was bought for £1, with further conditions that the development of the stadium would include part-funding of the