Everton’s new two-point deduction has brought them closer to the relegation zone, but they still remain above the bottom three. This is the Toffees’ second punishment for breaching the Premier League’s Profit and Sustainability Rules, resulting in them swapping places in the table with Brentford and falling down to 16th. Initially, they were docked 10 points for the breach, but on appeal, it was reduced to six.

Forest has also been deducted four points for a similar breach, which is currently subject to appeal. Everton has confirmed that they will be appealing the latest sanctions, expressing concern over the inconsistency of different commissions in respect of points deductions applied. They have thanked the Fan Advisory Board and other fan groups for their submissions and the Evertonians for their patience and support.

Regarding their first charge, the club argued that there were mitigating circumstances, and the initial 10-point punishment was reduced by a three-person panel in charge of the appeal due to being deemed disproportionate. There is also the uncertainty that appeal decisions may not be confirmed until after the final game of the season, potentially throwing the entire season into chaos.