Everton issued an appeal against the second points deduction from just one week ago. The Premier League docked the Merseyside club two points for violations of profitability and sustainability regulations (PSR). Premier League regulations state no club can lose $134 million over three years. However, Everton’s financial records showed losses of $112.5 million in the 2022/23 campaign. The ensuing two-point subtraction was the third time the Premier League deducted points from a club for breaking PSR.

For the Toffees, it was the second points deduction. Now, Sean Dyche’s side is working to earn a second successful appeal. In November 2023, the Premier League brandished a 10-point penalty on Everton for financial losses in the 2021/22 campaign. Everton’s appeal cited the severity of the sanction, as it considered it harsh that for a first-time punishment, Everton should lose 10 points. The Premier League agreed, and Everton only lost six points from its current tally.

The possibility for success this time around may not be as likely, even if Everton has a successful track record of appeals. Originally, the Premier League wanted to punish Everton with a five-point penalty for the breaches of PSR in the 2022/23 season. Mitigating factors helped reduce that penalty to two, and that was before any possibility of an appeal on Everton’s part.

What would an appeal look like on a second points deduction for Everton?

Everton is seeking two outcomes in its appeal. On one hand, the club wants the penalty reduced. Everton accepted that it breached profitability and sustainability rules from the Premier League. Therefore, it seeks a one-point penalty rather than two. Most fans may point to the fact that one point is a marginal penalty. However, in the current season, Everton is only above the drop zone by two points, but Dyche’s side has two games in hand on its relegation rivals. Every point will matter in the run-in to the end of the campaign.

The second change Everton seeks with its appeal is to defer the penalty to next season. This also applies to a one-point penalty. If it gets its way, Everton will gain two points on the current league table, and next season it will start with one point fewer than the other 19 clubs in the league.

There is a chance this matter does not finish until after the current Premier League season. The last matchday of the campaign is on May 19, Championship Sunday in the English top flight. Yet, the last possible day for the appeal process to end is May 24, five days after the last league game of the season. Depending on Everton’s results, as well as those clubs around it in the table, the appeal could be massive to determine which clubs go down to the Championship.

Two appeals ongoing in the Premier League

In addition to Everton challenging the Premier League’s sanctions, Nottingham Forest awaits a result in its appeal process. Nottingham Forced lost four points following its own breaches of FFP regulations. Forest alleges the Premier League’s punishment is excessive based on the club’s circumstances in coming up from the Championship in last season’s campaign.

Like Forest’s appeal, Everton will learn its fate this season.