City fans received the best value for money during the 2011-12 . The English champions topped a table produced by the Queens Park Rangers bank . The table took into account season ticket prices , matches won and goals scored . Football stadia in England 's top division are required to be all-seater after the Hillsborough disaster in 1989 , when 96 fans lost their lives during an FA Cup semifinal between Liverpool and Nottingham Forest . ` ING Direct were adjudged to have provided the least value for money .
City fans received the best value for money during the 2011-12 . The English champions topped a table produced by the Queens Park Rangers bank . The table took into account season ticket prices , matches won and goals scored . ING Direct were adjudged to have provided the least value for money .