Luton's relegation rivals Everton and Nottingham Forest face points deductions following Premier League charges

Luton Town’s Premier League rivals Everton and Nottingham Forest have both been charged by the Premier League for breaches of the league's Profitability and Sustainability rules.

It is the second time that the Toffees have faced such a punishment, having received a 10-point deduction in November after being found guilty of the same offence. Having dropped into the relegation zone, Sean Dyche’s side have managed to climb out of the bottom three, as they now a point above the Hatters following Saturday’s goalless draw against Aston Villa.

Meanwhile, Forest are in 15th place with 20 points to their name, four ahead of Luton, as a Premier League statement released this afternoon, said: “Everton FC and Nottingham Forest FC have each confirmed to the Premier League that they are in breach of the League’s Profitability and Sustainability Rules (PSR). This is as a result of sustaining losses above the permitted thresholds for the assessment period ending Season 2022/23.

“In accordance with Premier League Rules, both cases have now been referred to the chair of the Judicial Panel, who will appoint separate Commissions to determine the appropriate sanction. Commissions are independent of the Premier League and member clubs. The proceedings are heard in private with the Commissions’ final decisions made public on the Premier League’s website. The League will make no further comment until that time.”

A statement from the Reds said: “Nottingham Forest acknowledges the statement from the Premier League confirming that the club has today been charged with a breach of the league’s Profitability and Sustainability Rules. The club intends to continue to cooperate fully with the Premier League on this matter and are confident of a speedy and fair resolution.”

Meanwhile the Toffees said in their own statement: “Everton Football Club acknowledges the Premier League’s decision to refer a breach of Profit & Sustainability rules (PSR) for the assessment period ending with the 2022/23 season to an independent Premier League commission. This relates to a period which covers seasons 2019/20, 2020/21, 2021/22 and 2022/23.

"It therefore includes financial periods (2019/20, 2020/21 and 2021/22) for which the Club has already received a 10-point sanction. The Club is currently appealing that sanction. The Premier League does not have guidelines which prevent a Club being sanctioned for alleged breaches in financial periods which have already been subject to punishment, unlike other governing bodies, including the EFL.

"As a result - and because of the Premier League’s new commitment to deal with such matters “in-season” - the Club is in a position where it has had no option but to submit a PSR calculation which remains subject to change, pending the outcome of the appeal. The Club must now defend another Premier League complaint which includes the very same financial periods for which it has already been sanctioned, before that appeal has even been heard.

"The Club takes the view that this results from a clear deficiency in the Premier League’s rules. Everton can assure its fans that it will continue to defend its position during the ongoing appeal and, should it be required to do so, at any future commission – and that the impact on supporters will be reflected as part of that process.”