Premier League document reveals why Everton were deducted more points than Nottingham Forest

Nottingham Forest have become the second Premier League team to be hit with a points deduction for breaching profit and sustainability rules.

The City Ground outfit have been hit with a four-point punishment for breaking financial rules by £34.5 million upon their return to the top flight last season. However, it is two fewer than Everton received after they were found guilty of surpassing spending limits in the 2021-22 season.

The Blues originally got 10 points but it was reduced to six upon appeal last month Forest's sanction means that they have dropped into the relegation zone, with Everton now four points clear.

Certainly, Evertonians have been questioning why Forest have been given more of a lenient punishment.

The Premier League have published the full written reasons from Forest's case that was heard by an independent commission. And it has been claimed that 'there was no additional consideration around incorrect information being provided'. Forest were given three points for a significant breach and three points for circumstances and scale of the admitted breach - but two were taken off for mitigation.

The document said: "In the case at hand, the Commission considered whether there were any additional factors that should be taken into account - the “unique” position and/or the reasons for the excess.

"The conclusion was that these did not (nor were they mitigating factors, see above) and the only factor driving Forest up the scale will be the size of the breach. It was bigger than Everton’s, but both were in the “significant” breach band. However, there was no additional consideration around incorrect information being provided to the Premier League, as Everton had.

"The Commission does not know how the three extra points were arrived at by the Appeal Board for Everton, but some part of those three points must relate to the provision of incorrect information. Forest’s breach (not its losses, the Commission is concerned with the breach of the PSR Threshold) was larger than Everton’s and as a result, that alone slides it up the scale by three further points to a starting point of six points."

The Forest reasoning arrives amid an appeal board overturning the independent commission in Everton's case that found 'the club failed to act in utmost good faith'. The Blues were in breach of spending rules by £19.5 million - some £15 million less than Forest.