Everton have formally lodged an appeal against the two-point penalty imposed on the club earlier in April for breaching Premier League financial rules.
The Toffees indicated their intention to appeal last Monday, the same day the sanction was announced. The PA news agency understands that appeal has now been lodged.
The club admitted breaching the Premier League’s profitability and sustainability rules (PSR) for permitted losses by £16.6 million ($207 million) for the assessment period ending with the 2022-23 season.
The independent commission which imposed the sanction disclosed in the written reasons for its decision that the Premier League had initially sought a five-point penalty.
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This was reduced to two by the commission, after mitigation was taken into account, notably the fact that the club was being punished twice in the same overlapping period.
In February Everton had a 10-point penalty for an earlier PSR breach reduced to six on appeal.
Everton will now be aiming to achieve a further reduction to the two-point penalty via the latest appeal.
Everton and Nottingham Forest have both now appealed against the sanctions imposed on them, and the hope for all concerned will be that both outcomes are known heading into the final round of Premier League matches on May 19.
