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What the Premier League’s PSR rules measure
The Premier League assesses Profitability and Sustainability Rules (PSR) compliance using a club’s adjusted earnings before tax across the relevant assessment period. The calculation begins with profit or loss after depreciation and interest, but before tax, then allows specified add-backs, including certain spending on infrastructure, community work, women’s football, youth development and tangible-asset depreciation.
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The League describes the usual assessment period as three years and the ordinary loss threshold as £105 million. That threshold is reduced by £22 million for each season a club spent in the Championship during the period. A PSR case goes to an independent commission, which decides whether a breach occurred and what sanction is appropriate. Available sanctions include fines, points deductions and other sporting sanctions; a commission decision may be challenged under League rules, and an appeal board may vary its order. Premier League: PSR rules and process
How the three 2023/24 outcomes compare
| Case | Assessment period and breach | Initial commission sanction | Appeal or final outcome |
|---|---|---|---|
| Everton, first case | Period ending 2021/22. Everton admitted a breach; the commission found a PSR loss of £124.5 million against a £105 million threshold. | 10 points | The appeal board upheld two of Everton’s nine grounds and substituted a six-point deduction. |
| Nottingham Forest | Period ending 2022/23. After a Championship adjustment, the threshold was £61 million. Forest admitted exceeding it by £34.5 million. | Six-point starting sanction | The commission reduced the sanction by two points for early admission and exceptional cooperation, resulting in four points. Forest’s appeal was rejected. |
| Everton, second case | A separate PSR breach for the period ending 2022/23. The League’s statement also noted a then-unresolved dispute over stadium construction costs. | Two points | Everton withdrew its appeal. The commission said the earlier overlapping deduction substantially reduced the sanction. |
The Premier League’s 2025/26 handbook records the final 2023/24 table footnotes: Everton had six points deducted in the first case and a further two for a separate breach; Forest had four points deducted. Premier League Handbook 2025/26
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Why Everton’s and Forest’s totals are not a direct comparison
The applicable loss thresholds differed
Everton’s first case used a £105 million threshold. Forest’s threshold was £61 million because the assessment period included two Championship seasons, reducing the ordinary limit by £22 million for each season. Comparing the clubs’ deductions without accounting for their different limits obscures an important part of the cases. Premier League: Nottingham Forest commission decision
Forest’s four points followed mitigation
Forest’s four-point deduction was not its starting sanction: the commission began at six points, then reduced it by two for early admission and exceptional cooperation. The League’s account of the commission’s finding described Forest’s cooperation as “exceptional cooperation.” Premier League: Nottingham Forest commission decision
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Everton had two cases, with overlap considered in the second
Everton’s first sanction changed from 10 points to six on appeal. Its later two-point deduction arose from a separate assessment period and breach. In setting that later sanction, the commission took account of the earlier deduction because the proceedings overlapped. The decision compared Forest’s six-point starting point, later reduced for cooperation, with a three-point starting point for Everton’s second breach before other mitigation. Premier League: Everton second PSR commission decision
The cases do not create a points-per-pound formula
The League’s rules describe the assessment framework, but these decisions do not establish that a particular overspend always produces a fixed number of points. Thresholds, admissions, cooperation, overlap with an earlier sanction and the outcome of any appeal all matter to how the cases differ.
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What happened on appeal
- Everton’s first case: Everton appealed the sanction, not the existence of the admitted breach. The appeal board upheld two of nine grounds and replaced the 10-point deduction with six. Premier League: Everton first case appeal outcome
- Forest’s case: Forest appealed its four-point sanction, but an independent appeal board upheld the original decision. Premier League: Nottingham Forest appeal outcome
- Everton’s second case: Everton withdrew its appeal of the two-point sanction. Premier League: Everton second case appeal withdrawal
What the comparison establishes—and what it does not
These three prominent 2023/24 outcomes show why a points deduction needs context: the applicable threshold, the amount above it, the assessment period, cooperation or admission, any overlapping sanction, and the appeal result. They are not an exhaustive history of every Premier League deduction or every type of breach. For the legal reasoning behind Everton’s first appeal, the full appeal reasons provide more detail than the League’s summary. Premier League: Everton first case appeal outcome
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