A vote will take place next week with all 42 SPFL clubs having their say. For VAR to be introduced 75 per cent of Premiership clubs, 75 per cent of Championship clubs and a combined 75 per cent of League One and Legaue Two clubs will have to vote in favour.
The SPFL hope to introduce the technology midway through next season, after the World Cup in Qatar.
According to the Daily Mail, the annual cost to run VAR will be £1.4million.
While a sponsor is sought, the league body has reportedly devised a system which would see the cost per Premiership team relate to the position they finish in the league and the percentage of their prize money from that position.
The Daily Mail reports, the champions would pay just shy of £200,000, meeting 16.29 per cent of the cost. The runners-up's share would be 11.67 per cent, working its way down to the bottom two who will each pay just over five per cent of their prize money.
It is reported that it will cost £400,000 to install VAR.
Both Celtic and Rangers have encountered VAR while playing in Europe, while Scotland were aided by the technology in their crucial 3-2 win over Israel last year. Lyndon Dykes had a goal ruled out for a high foot but it was overturned and the goal was given.