Sheffield United suffer further survival blow as rivals Everton discover points deduction appeal verdict

Sheffield United's battle for Premier League safety this season has today been dealt a further blow after Everton's 10-point deduction for breaching financial rules was reduced on appeal. The Toffees were hit with a 10-point deduction last November, plunging them into relegation trouble.

But they launched an appeal and that penalty has been reduced to six points following an appeal, moving them up to 15th in the table from their previous position of fourth bottom. It means United are now 11 points adrift of fourth-bottom Nottingham Forest - effectively 12 with their far inferior goal difference - after their weekend defeat at Wolves, with just 12 Premier League games remaining.

Follow the latest from the Blades with The Star’s free football emails

The Toffees were hit with a 10-point deduction last November after an independent commission found they had exceeded permitted losses under the league's profitability and sustainability rules (PSR) by £19.5million over an assessment period ending with the 2021-22 season.

But there could soon be further twists in the relegation battle, with Everton facing a second PSR complaint for breaching rules over the assessment period running to the end of last season - and Forest also facing a potential punishment for their own overspending. Those complaints were laid on January 15 and under standard directions for PSR cases agreed by top-flight clubs last summer, the commission hearings must conclude no later than 12 weeks after that complaint, which would be April 8.

United ratings v Wolves as pair lose marks for bizarre on-field spat

A club statement from Everton this afternoon read: "While the club is still digesting the appeal board’s decision, we are satisfied our appeal has resulted in a reduction in the points sanction. We understand the appeal board considered the 10-point deduction originally imposed to be inappropriate when assessed against the available benchmarks of which the club made the commission aware, including the position under the relevant EFL regulations, and the 9-point deduction that is imposed under the Premier League’s own rules in the event of insolvency.

"The club is also particularly pleased with the appeal board’s decision to overturn the original commission’s finding that the club failed to act in utmost good faith. That decision, along with reducing the points deduction, was an incredibly important point of principle for the club on appeal. The cub, therefore, feels vindicated in pursuing its appeal.

"Notwithstanding the appeal board’s decision, and the positive outcome, the club remains fully committed to cooperating with the Premier League in respect of the ongoing proceedings brought for the accounting period ending in June 2023. The club is still considering the wider implications of the decision and will make no further comment at this time other than to place on record its thanks to our fan advisory board and other fan groups throughout this process, and to all Evertonians for their ongoing support and patience."

A Premier League statement added: "The appeal was heard over three days earlier this month, by an Appeal Board comprising Sir Gary Hickinbottom (chair), Daniel Alexander KC and Katherine Apps KC. Everton FC appealed the sanction imposed against it on nine grounds, each of which related to the sanction rather than the fact of the breach, which the club admitted. Two of those nine grounds were upheld by the Appeal Board, which has substituted the original points deduction of 10 for six."