Everton deducted two points for second breach of Premier League financial rules

An Everton statement read: “While the club’s position has been that no further sanction was appropriate, the club is pleased to see that the commission has given credit to the majority of the issues raised by the club, including the concept of double punishment, the significant mitigating circumstances facing the club due to the war in Ukraine, and the high level of co-operation and early admission of the club’s breach.”

The Toffees added that the club is “extremely concerned” at the “inconsistency” of the punishments, with four different commissions issuing four different points deductions this season.

The Premier League said the independent commission “reaffirmed the principle that any breach of the PSRs is significant and justifies, indeed requires, a sporting sanction”.

Nottingham Forest are the other Premier League club to have been charged with PSR breaches this season and were docked four points in March, although they have lodged an appeal.

Championship club Leicester have also been charged by the Premier League for allegedly breaking spending rules during their last three seasons in the top flight.

There is no guarantee that Everton’s appeal will be heard before the final games of the Premier League season on 19 May when Everton travel to Arsenal.

The 2023-24 season technically remains ‘live’ until the annual general meeting in June when relegated clubs transfer their certificates and 24 May has been selected as a ‘backstop date’ for the appeals process to be concluded.