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Everton: Club set to submit appeal against Premier League points deduction on Friday

The 10-point deduction was meted out by an independent commission and imposed on Everton with immediate effect for a breach of the Premier League's profit and sustainability rules; prior to their points loss, Everton were 14th, eight points above the bottom three

Everton Goodison Park

Everton are expected to submit their appeal against the deduction of 10 Premier League points, handed down by an independent commission, on Friday.

The club were sanctioned on November 17 for a breach of the Premier League's profit and sustainability rules and have 14 days to lodge an appeal.

Once it has been submitted, the case will then be considered by an independent appeals commission, which will include a different set of people from the original commission panel.

Everton said they were "shocked and disappointed" by the ruling and vowed to appeal against it.

"Both the harshness and severity of the sanction imposed are neither a fair nor a reasonable reflection of the evidence submitted," said the club.

    The deduction, which was meted out by an independent commission and imposed with immediate effect, is the largest in the history of the Premier League and plunged Sean Dyche's team into the relegation zone.

    According to the Premier League, Everton admitted during a five-day hearing it was in breach of the league's profitability and sustainability rules (PSR).

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    The commission determined that "Everton's PSR calculation for the relevant period resulted in a loss of £124.5m, as contended by the Premier League, which exceeded the threshold of £105m permitted under the PSRs".

    After narrowly avoiding relegation to the Championship last season, Everton were - prior to their points loss - 14th in this season's league table, eight points above the bottom three.

    Only three clubs have previously been docked points in Premier League history. Middlesbrough were deducted three for failing to fulfil a fixture against Blackburn in 1996/97 and Portsmouth were stripped of nine after entering administration in March 2010.

    Tottenham were handed a 12-point deduction before the 1994/95 season for financial irregularities committed several seasons earlier, but that punishment was initially reduced to six points before eventually being revoked.

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