Sheffield United's relegation rivals await points deduction news as Everton 'reveal' defence plan

Sheffield United will keep a close eye on relegation rivals Everton as they plan to defend themselves against a possible second points deduction of the season.

The Toffees were punished earlier this season after falling foul of the Premier League's profit and sustainability regulations - although that sanction was reduced to six points 'with immediate effect' following an appeal earlier this month.

A club statement released in the aftermath of the announcement read: "Everton can confirm an Appeal Board has concluded that the points deduction imposed by an independent Premier League Commission in November be reduced from 10 points to six points, with immediate effect.

"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 Club, therefore, feels vindicated in pursuing its appeal."

However, Everton have been referred to a second independent commission as their accounts between 2019 and 2023 are assessed and there remains the possibility of a second points deduction within the same season. That would plunge the Toffees firmly back into the battle against relegation from the Premier League - but The Independent have claimed the Goodison Park hierarchy have already planned their defence against such a possibility.

After the Toffees sold players and reduced their wage bill over the last two seasons, it has been 'noted' their PSR picture for FY23 has showed an 'upturn' and the Everton board are expected to say they 'have already been sanctioned for 75 per cent of the accounting period for the second charge' and should not be punished twice for the same transgression.