Everton have fallen below Brentford in the Premier League table after learning that they will be docked two more points for breaches of PSR regulations – but the Toffees remain above the bottom three
Everton's new two-point deduction drags them closer to the relegation zone but Sean Dyche's side remain above the bottom three.
The Toffees' second punishment for breaches of the Premier League's Profit and Sustainability Rules see them swap places in the table with Brentford as they fall down to 16th.
But they remain two points clear of Nottingham Forest and Luton Town, eight ahead of Burnley and 11 in front of basement side Sheffield United with a game in hand on all.
Everton learnt of their punishment on Monday morning to make it a total of eight points deducted. They were docked 10 points for an initial breach of PSR only for that to be reduced to six on appeal.
Forest have also been deducted four points for a breach of the same regulations but that is subject to appeal. Everton have already confirmed they will be appealing the latest sanctions.
A statement from the club reads: "In January 2024, Everton were charged by the Premier League for breaching the permitted Profit and Sustainability thresholds for the assessment period ending 2022/23.
"The matter was referred to a Premier League Commission, which has today announced Everton will receive an immediate two-point deduction. 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.
"Everton remains committed to working collaboratively with the League on all matters relating to PSR but is extremely concerned by the inconsistency of different commissions in respect of points deductions applied.
"The Club would like to place on record its thanks to the Fan Advisory Board and other fan groups for their submissions during this process, and to all Evertonians for their ongoing patience and unstinting support.
"The Club and its legal representatives have begun the preparations to appeal the Commission’s decision."
Premier League clubs are permitted maximum losses of £105m across a three-year cycle and Everton, who have seen construction costs for their new stadium at Bramley Moore Dock spiral, have broken that cap for two consecutive seasons.
In respect of their first charge the club argued that there were mitigating circumstances – though the three-person panel in charge of the appeal reduced the initial 10 point punishment because it was deemed disproportionate.
15. Brentford Pld 32, Pts 29, GD -13
16. Everton* – Pld 31, Pts 27, GD -10
17. Nottingham Forest** – Pld 32, Pts 25, GD – 16
18. Luton Town – Pld 32, Pts 25, GD -20
19. Burnley – Pld 32, Pts 19, GD -35
20. Sheffield United – Pld 31, Pts 16, GD -52
* Everton deducted eight points
** Nottingham Forest deducted four points
Dyche's team secured a vital home win over Burnley on Saturday. They face Chelsea away next Monday before another crucial clash against Forest at Goodison Park on Sunday, April 21 before a midweek Merseyside derby against title-chasing Liverpool.
They then face fellow relegation candidates Brentford, Luton and Sheffield United before wrapping up their campaign against Arsenal, who are currently sitting at the Premier League's summit.
There also remains the prospect that appeal decisions will not be confirmed until after the final game of the season is played, throwing the entire season into a state of chaos.
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