Everton have been deducted two points for a second breach of Premier League financial rules.
Profit and sustainability rules (PSR) permit clubs to lose £105m over three years and an independent commission found Everton breached that by £16.6m for the three-year period to 2022-23.
They drop one place to 16th and are now two points above the relegation zone.
The Toffees had a 10-point deduction reduced to six on appeal in February for the three-year period to 2021-22.
Everton say the club will appeal the decision.
In its written reasons the independent commission accepted the club’s arguments for mitigation in relation to the fact the club has:
- Already been deducted points this season
- Loss of club revenue because of the suspension of a sponsorship deal with Russian company USM
- An early admission of guilt
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.
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.
