Why Nottingham Forest’s points deduction is smaller than Everton’s – the key details


Forest’s four-point deduction comes as a hammer blow to their survival chances – Getty Images/Oli Scarff

Despite taking a conciliatory approach to the Premier League investigation, Nottingham Forest have now joined Everton as the second club this season to receive a points deduction.

At four points, Forest’s punishment is more lenient than the six-point penalty doled out to Everton earlier this season though the club are said to furious with the decision.

Here, Telegraph Sport addresses some of the key questions and looks ahead to what might come next.

What was Nottingham Forest’s defence?

The club put forward six points of mitigation. Their main defence came in a claim of “golden mitigation” that the £47.5 million of Brennan Johnson to Tottenham should be taken into consideration when judging the 2022-23 accounts, despite the transfer taking place two months after the cut-off of June 30. The commission said Forest’s decision not to sell Johnson until the end of the summer window in order to generate a higher fee “flies in the face of mitigation”, and dismissed other claims surrounding the cost of promotion, gaining no sporting advantage through the overspend and having a good past record with financial fair play, though the commission did accept their early guilty plea and cooperation.

How does Forest’s overspend compare to Everton?

Last November Everton were docked 10 points, later reduced to six on appeal, after they were found to have breached the £105 million spending threshold by £19.5 million. Forest were bound by tighter spending restrictions because of their two seasons in the Championship before Premier League promotion, but breached their £61 million limit by £34.5 million – 77 per cent more than Everton’s.

So why have they been deducted fewer points?

Forest accepted their charge for breaching Profit and Sustainability Regulations at the earliest opportunity, and were found to have cooperated fully with the Premier League’s investigation. They were afforded the removal of two points from their initial six-point deduction as a result, whereas Everton chose to fight their case and received no mitigation.

Will there be an appeal?

Both Forest and the Premier League can appeal the four-point deduction handed down by the independent commission. The club now intend to take their time to consider next steps, including the potential to appeal while top flight executives reserve the right to push for a harsher punishment, should they feel the current sanction is too lenient. Both parties have seven days to lodge any appeal.

When will any appeal be completed by?

Here comes the ugly bit. The Premier League are understood to have marked out May 24 as a provisional ‘backstop’ for any appeal process involving any club this season, with Everton also awaiting their fate on a second PSR breach. However, the final day of the season takes place 5 days before, on May 19, meaning there is a risk that the table after the 38th and last round of fixtures is not the one that decides relegation, with the official end date of the English domestic season not until June 8th. Sources have told Telegraph Sport they are optimistic of the any appeal being expedited in an effort to avoid such a nightmare scenario. There is also the potential that Forest secure their future before any appeal hearing, and therefore choose to end proceedings on their side of the dispute.

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