The Toffees have indicated their intention to appeal the sanction imposed on them for breaching the Premier League’s profitability and sustainability rules. They admitted to exceeding the permitted losses by £16.6 million for the assessment period ending with the 2022-23 season. The independent commission responsible for the sanction initially sought a five-point penalty, which was reduced to two points after taking mitigation into account due to the club being punished twice in the same overlapping period. Everton is now seeking a further reduction to the two-point penalty through their latest appeal.

In addition to the appeal, there is a separate dispute between the club and the league regarding costs associated with the construction of their new stadium at Bramley-Moore Dock. This dispute is not covered by the standard directions for dealing with cases of breaching the profitability and sustainability rules. Any sanction imposed as a result of this dispute almost certainly will apply next season. The PA news agency has reported that the club has lodged the appeal, indicating their determination to contest the penalty.

The club’s decision to appeal was made on the same day the sanction was announced. The commission that issued the two-point penalty will also hold a separate hearing to settle the dispute related to the construction costs of the new stadium.