Heart of Midlothian are close to securing one of their key targets of the summer with the addition of Costa Rican right-back Gerald Taylor.

The club have agreed a deal which will see the 21-year-old join on a season-long loan from Deportivo Saprissa with an option for Hearts to make the transfer permanent.

The deal has now progressed further after the club were successful in being granted a Governing Body Endorsement by the Scottish FA required to start the Visa process.

The club had to request a hearing before an SFA panel as Taylor did not have sufficient points to be classed as an ‘auto pass’ in terms of International Appearances. It was similar to the process of signing Kenneth Vargas, and like with Vargas the hearing was successful.

READ MORE: The lowdown on Hearts target Gerald Taylor: Strong defender & standout attribute

Taylor is currently with Costa Rica at the Copa America. He made a late appearance off the bench in the country's impressive 0-0 draw with Brazil in their group opener. He and Vargas could feature in tonight's match with Colombia. They round out their group next week against Paraguay

Heshould become the club's seventh addition following James Penrice, Ryan Fulton, Blair Spittal, Daniel Oyegoke, Musa Drammeh and Yan Dhanda.

What is the Governing Body Endorsement (GBE)

"A club must obtain a GBE from The Scottish FA before a migrant is permitted to undertake any employment duties for the club (including participation at training and in friendly matches)," read the SFA document on GBE criteria. "A migrant can register for a club without a GBE but, in order to play any football, he must have obtained a GBE."

This was a tweak following Brexit. It means any international player arriving in the country needs to pass through the GBE before obtaining a visa to essentially work in the country. It works for both loan players and those signed permanently.

How is the GBE approved?

There are effectively three avenues a club can go down:

- The Scottish FA will grant a GBE if the player’s international appearances meet the auto-pass percentage.

- If a player does not meet the auto-pass percentage, the SFA will grant a GBE if a player achieves the threshold of 15 or more points on the criteria which consider international appearances, domestic minutes, continental minutes, the final position of the player's last club, continental progression of a player's last club, league quality of the player's current club, points allocated for investment (essentially what their salary will be in relation to the league's median).

- And if the 15 points threshold is not met the club, as Hearts have done, may request that an Exceptions Panel consider the application.

Taylor's case

Taylor didn't meet the threshold of 15 points. Even though he has played in five of the last six Costa Rica matches his national team are outside the top 50 in FIFA Rankings, an important consideration. 

Domestically, he was a regular for the biggest club in the country and played continental football. However, Costa Rica's top flight is considered a 'Band 6' league, the lowest on the scale of the SFA. Put it all together and it is very difficult to pick up sufficient points.

Exceptions Panel

Hearts requested the Exceptions Panel which considers the application and the player's skills and experience. Such instances in Scotland are common when you consider the number of players arriving from around the world in recent years. 

As per the SFA guidelines: "The panel's terms of reference are: a) to consider whether the player, manager or first team coach is of the highest calibre, b) to consider whether the player, manager or first team coach is able to contribute significantly to the development of the game at the top level in Scotland."

A recommendation is then made "to The Scottish FA whose decision will then be relayed to the club".

It is easy to see why Hearts were granted a GBE. Taylor ticked plenty of boxes when it came to an application. He is still young and he is already an international. In addition, he has been a key player for the country's biggest club, making more than 110 appearances in three seasons. And there was precedent with Vargas.