The 2023/24 Premier League season has seen two clubs receive points deductions for breaching the profit and sustainability rules (PSR) all teams must adhere to.
A number of top-flight sides have had to restrain themselves in recent transfer windows due to the very real PSR sanctions that can be dolled out, with both Everton and Nottingham Forest on the receiving end of significant punishments.
Here’s every club to have breached the Premier League‘s financial guidelines and also those facing investigations.
Until Everton were deducted ten points – later reduced to six – no club had been deducted points for breaching PSR. The rules state a club can make no more than a £105m loss across a three-year period and the Toffees were found to have breached that figure by £19.5m.
Everton dropped from 14th to 19th in the Premier League when the initial deduction took place in November 2023, but they climbed up to 15th when they were given four points back in February 2024 upon appeal.
As the first club to be given a points deduction for PSR breaches, there was no precedent for the commission to draw from and a deduction had seemed likely from the off.
The Merseysiders have another PSR charge which is yet to be heard. They will have the right to appeal that ruling if they are deducted further points, which could leave relegation-threatened teams in limbo over whether they will play in the Premier League or Championship in 2024/25.
Nottingham Forest were referred to an independent commission in January 2024 after reporting losses beyond the £61m they were permitted. That figure is different to £105m because, for two seasons of the relevant time period, they were in the Championship.
Forest’s losses went beyond that threshold by £34.5m, much more than Everton. They were only handed a four-point deduction, largely down to not providing any incorrect information to the investigation. Good behaviour also played a role, with the statement explaining how Forest had “demonstrated exceptional cooperation in its dealings with the Premier League throughout the process”.
Nonetheless, Forest were angry with the decision and have a week from the 18 March ruling to signal their intent to appeal. Central to their defence was the sale of Brennan Johnson to Tottenham. That £47.5m move went through on 1 September,…
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