Everton could face further points deduction

Everton face the possibility of another points deduction next season after the independent commission dealing with their profitability and sustainability case could not decide on whether costs of £6.5 million related to a further breach.

The scenario raises the prospect of a contentious end to the Premier League season should Sean Dyche’s side maintain their top-flight status by a small margin.

Everton slipped to 16th place, two places above the relegation zone, after being docked two points for admitting breaking spending rules by £16.6 million for the three-year period up to June 2023. The club believed the biggest penalty they should have received was losing a single point and wanted it to be deferred until next season. They now plan to appeal and that will have to be heard before the end of the campaign to affect the league table.

The Premier League alleged the overall breach was just more than £23 million. However, it emerged that they remain at loggerheads with Everton over the capitalisation of £6,561,000 and that the complexity of the issue meant the commission could not deal with the matter in the time frame set out.

The club say the costs are interest payments associated with the construction of their new stadium at Bramley-Moore Dock and are therefore not losses, while the league considers that the costs should come under calculation for their Profitability and Sustainability Rules.

The deduction of two points in the latest case has been downscaled. The starting point of any breach is three points, and the size of the breach — £16.6 million — incurred two more points, the commission said.

However, the commission then stated that the club should be entitled to mitigation, accepting the double jeopardy argument that they had already been penalised because of the overlap in three-year periods.

That reduced the tally by two points, while the loss of sponsorship due to the Ukraine war and Everton’s mea culpa reduced it by a further point.