Nottingham Forest said they were “extremely disappointed” by a four-point deduction that plunged them into the Premier League relegation zone, despite receiving a lesser punishment than Everton for breaching profitability and sustainability rules (PSR) because they admitted guilt early and fully cooperated with the independent commission.
Everton were given a 10-point deduction, reduced to six on appeal, for a £19.5m overspend, whereas Forest breached permitted losses of £61m by £34.5m. The commission believed Forest were worthy of the same punishment but said a potential six-point loss was reduced to four owing to the club’s “early plea and the cooperation together”. The Premier League had argued for an eight-point deduction.