Everton face the prospect of YET MORE points deductions next season after their latest two-point penalty with hearing into another alleged PSR breach still to be held

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Everton may face further punishment in the months ahead after the Toffees were deducted two points for breaching Premier League profitability and sustainability rules.

The club's latest points penalty sees them slip one place to 16th in the Premier League table, leaving them just two points above the relegation zone.

Everton plan to appeal what is their second deduction of the season for breaking PSR rules but the independent commission's findings raise the prospect of further trouble.

As pointed out on X by Stefan Borson, a former financial advisor to Manchester City, another alleged breach of PSR will be the subject of a future hearing which may lead to further punishments next season.

It relates to 'the retrospective capitalisation of £6,561,000 in FY21 [financial year] and FY22, and the capitalisation of interest relating to FY23, as alleged by the PL's amendment.'

Everton could face the prospect of further points deductions in the future with more alleged breaches of Premier League financial rules yet to be heard 

The latest deduction sees Everton drop from 15th to 16th, just two points above the drop zone

Stefan Borson, a former financial advisor to Man City, highlighted the additional hearing

It adds that 'a further hearing will follow' and 'it therefore remains to be determined whether Everton has exceeded the Upper Loss Threshold by any further amount regarding the interest capitalised in FY21, FY22 and FY23.'

Premier League PSR rules permit clubs to lose £105million over a rolling three-year window and Everton were found to have exceeded that threshold by £16.6m up to 2022-23.

Back in November, the Toffees were docked 10 points for a PSR breach relating to the three-year period that ended in the 2021-22 season. This was reduced to six on appeal in February.

The commission's report goes on to state the further potential breach will not form part of the expedited process designed to make decisions as quickly as possible to preserve sporting integrity.

They add: 'We accept that this defers the resolution of part of this dispute.

'The Commission is acutely aware that there are many stakeholders - to name some: the PL, Everton, the Everton fans, all other Premier League clubs, the public - interested in the speedy determination of these disciplinary proceedings.

'Nevertheless, in fairness to the parties in these proceedings, the Commission decided that the issues which remain cannot be dealt with in accordance with the timetable set out in the Standard Directions.

'The Standard Directions will not, therefore, apply to the remaining issues.'

It raises the possibility Everton may be hit with further points penalties next season once this aspect of the case is dealt with.

Former Man City financial advisor Stefan Borson pointed out the extra PSR hearing

The section of the independent commission's report which highlights the extra hearing

The news comes as a heavy blow to Sean Dyche as he tries to spare Everton from relegation

The latest penalty sees the Toffees drop a place to 16th in the Premier League table, just two points above the relegation zone with seven games left to play. 

The Goodison Park club have announced their intention to appeal the deduction, with a statement saying they 'didn't feel the further sanction was appropriate.' 

The Premier League said: 'Over a three-day hearing last month, the independent Commission heard evidence and arguments from the club in respect of a range of potential mitigating factors for its admitted breach of £16.6million, including the impact of its two successive PSR charges. 

'Having done so, the Commission determined the appropriate sanction to be a two-point deduction, taking effect immediately.

'The independent Commission reaffirmed the principle that any breach of the PSRs is significant and justifies, indeed requires, a sporting sanction.'

Everton's club statement in response read: 'In January 2024, Everton were charged by the Premier League for breaching the permitted Profit and Sustainability thresholds for the assessment period ending 2022/23.

'The matter was referred to a Premier League Commission, which has today announced Everton will receive an immediate two-point deduction. 

'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.

Everton have fought hard to climb out of the relegation zone but have been dealt a blow

'Everton remains committed to working collaboratively with the League on all matters relating to PSR but is extremely concerned by the inconsistency of different commissions in respect of points deductions applied.

'The Club would like to place on record its thanks to the Fan Advisory Board and other fan groups for their submissions during this process, and to all Evertonians for their ongoing patience and unstinting support.

'The Club and its legal representatives have begun the preparations to appeal the Commission's decision.'