Boston United are to release their retained list at 1400 BST on Wednesday.
Boston have three players confirmed for next season - Adam Millson who is under contract and Aaron Butcher and Liam Parker who have agreed new deals.
Joint manager Scott told BBC Radio Lincolnshire: "It's the worst part of the job but a number of factors have affected our decisions."
Scott has also admitted that a reduced budget may lead to the departure of some of the club's top earners.
"There were players at the club on quite a lot of money and Paul [Hurst, Scott's managerial partner] and I weren't prepared to take a gamble on players that we don't know personally who are earning so much", he said.
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