Everton

Luke Reddy
BBC Sport journalist

Image source, Getty Images

It is proving a season of challenge at Goodison Park both on and off the pitch.

Changing figures in the points column have proved confusing and emotionally draining, while a long, winless run has tested patience.

One area of struggle continues to be in front of goal, where Sean Dyche's side are posting remarkable numbers in terms of chances passed up.

Expected goals v actual goals

Everton - differential: -14.57

46.57 expected goals v 32 actual goals

Brentford - differential: -6.96

51.96 expected goals v 45 actual goals

Chelsea - differential: -3.28

58.28 expected goals v 55 actual goals

The three clubs listed boast the worst records in the Premier League for scoring the chances they would be expected to put away, but Everton's tally appears extreme.

In contrast, their relegation rivals Luton have scored 6.56 more goals than they would have been expected to from their chances. The Hatters have found the net 45 times from an xG of 38.44.

That positive differential is the fifth best in the Premier League.

Will the numbers swing if Dyche's men start finding the net?

In a season of off-the-field complexity, it is one on-the-field metric that could prove significant.

BBC Sport's Phil McNulty has been answering your questions on all things Premier League.

Gary asked: Phil, do you think opposition fans have been bigging up Jordan Pickford and Dominic Calvert-Lewin over recent seasons to try to trick Everton into holding on to them? I don't rate either, and I hope we haven't run out of time to sell.

Phil answered: Not sure opposition fans have been "bigging up" either.

I do not think Jordan Pickford gets anywhere near the respect and credit he deserves outside Everton and England. He has been outstanding and yet no-one beyond those two spheres appears to realise just how good he has been. Pickford is England's best keeper by a country mile.

If Everton have been tricked into holding on to Pickford (which they have not) it has worked well for them because he has pretty much kept them out of the Championship.

And not sure anyone is "bigging up" Calvert-Lewin because it is so long since he has been a force to be reckoned with having unfortunately suffered so many injury problems.

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Luton Town chief executive Gary Sweet feels Everton's punishment for breaching financial regulations "doesn't fit the crime".

On Monday it was announced the Toffees would be deducted two points for breaking Premier League profit and sustainability rules.

Everton's second points deduction of the season sees them sitting two points and two places above the Hatters, who are in the relegation zone on goal difference.

Speaking to BBC Three Counties Radio, Sweet said: "It's quite astonishing really. One of the things that disappoints me is that the independent commission that value the level of the penalty clearly hasn't looked into it too deeply.

"If you look at what clubs do, we spend hundreds of thousands of pounds in data analytics to recruit the right players who are going to give us the goals, give us the points and defend the goals. So we know the value of a goal and the value of a point in monetary terms.

"If we know then it is not beyond the wit of man with such important decisions like this for an independent party to come up with that kind of data analysis to value an overspend amount and convert to points - and it is never two. It is much higher than two.

"From that perspective [I am] really disappointed that it is that little. The punishment simply doesn't fit the crime and ultimately what that means is it doesn’t become a deterrent."

Nottingham Forest - who are level on points with Luton - were also docked four points for financial breaches. Both they and Everton are in appeal processes.

"If you look at the Forest four [points] - which I was also disappointed with - two points off for co-operating is ridiculous," added Sweet. "You should have had two points added if you didn't co-operate - it should have been six.

"This is Everton's second time, albeit a smaller level - so it should certainly be a greater amount, but it is not for me to say how many that should be.

"As a club that has gone through a 30-point deduction for something I see as relatively less, then it is somewhere between the two. It has to be a punishment level that is a real deterrent."

Listen to the full interview on BBC Sounds

Pat Nevin
Former Everton and Scotland winger

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Everton have had another two points taken off them. It is painful, losing 10, getting four back and then losing another two.

This entire story has felt like a shambles on all sides.

As the rules change - and they most certainly will radically again - will teams who fall foul in future suffer the same extreme punishments?

I doubt it, which will mean and feel like Everton, and to a degree Nottingham Forest, will have been singled out for especially egregious treatment.

I hope this is now over, but I suspect the more that rules are being made and then judged by people with no feel for or love of the game, the more ludicrous and unfair the future of the game will be.

The Premier League is a fantastic product that the world loves, despite - not because of - what the game's controllers are currently doing.

PS: I know I am biased as an Evertonian, but I would feel the same if it happened to Liverpool, Manchester United or Tottenham.

Pat Nevin was writing for the BBC Football Extra newsletter

Image source, Getty Images

Everton's deduction of six points for the three-year period to 2021-22 was for losses of £19.5m over the £105m permitted threshold, while Nottingham Forest were deducted four points for breaching the permitted £61m threshold by £34.5m for the three-year period to 2022-23.

The Toffees argued at the hearing that this is unfair and Forest had breached the threshold by significantly more - 56.6% in one reporting period - compared with their cumulative total of 34% (£36.1m) over the two reporting periods.

The independent commission says Forest's sanction was originally set at six points but two points were credited for "early admission and exceptional cooperation" with the process, which the Premier League said Everton did not do.

The commission added that the decision made in Everton's case is "broadly consistent" with the one made in the Forest case, saying Everton's punishment is "justifiably higher" because they had exceeded the threshold in two consecutive financial years.

With that in mind, the commission says it "does not regard" Everton's second points deduction to be "excessive, unfair to Everton or disproportionate" in comparison with the Forest decision.

Meanwhile, the Blues said in a statement that the club is "extremely concerned" at the "inconsistency" of the punishments, with four different commissions issuing four different points deductions this season.

Read more on the points deduction here

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Former Everton captain Alan Stubbs believes the way the Premier League has dealt with the club's charges for breaching financial rules "beggars belief".

The Blues have now been deducted eight points so far this season, compared to the 17 recommended initially by the league across the two charges.

Stubbs told Total Sport Merseyside: "With the way things went previously with the first outcome - it didn't surprise me whatsoever that we would get another one.

"There doesn't seem to be any consistency in this process.

"I had to take a moment just to digest everything. You look at some of the information available to you and then think about what the Premier League recommended to these commissions - 17 points altogether when you add the two charges off.

"I just find that absolutely incredible. You get nine points to go into administration and the Premier League has recommended Everton get about double that in the two.

"It beggars belief.

"When you think about the two clubs - Nottingham Forest and Everton - who have had points deductions, we've had four different commissions with four different outcomes.

"Where is the consistency in that?"

Listen to the full chat on BBC Sounds

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BBC Radio Merseyside's Giulia Bould has criticised the Premier League's lack of transparency after Everton were deducted another two points for a second break of Profit and Sustainability Rules.

The Toffees were docked 10 points - reduced to six on appeal - for their first charge while fellow strugglers Nottingham Forest were hit with a four-point deduction last month for their respective breach and are appealing.

"Some people have said 'why not just take the two points?' Because Everton still don't drop into the bottom three from that," Bould told the Monday Night Club.

"Maybe some of it is just sheer exasperation now. Everton have been a club of firsts and unfortunately now it's the first club to have two points deductions in a season for PSR breaches so it's another first that they didn't want.

"I think they will push the lack of transparency and that even going to an appeal now - nobody has any idea, there's no framework, there's nothing online, we can't look at other breaches.

"None of us know what we're dealing with and it's just frustration now.

"I asked the question to the Premier League of is there somewhere I can refer back to and they said all the clubs signed up to it and there was actually no framework.

"Yes, I know the clubs signed up to it, but I don't think any of them agreed to this without a model. The EFL have more of a model. The appeal board for the first breach actually said it isn't great that we have nothing to look at so they did use the EFL model.

"It just isn't clear and nobody knows and it depends who's on your commission and how they interpret it, who maybe argues the best on the day.

"There's too many grey areas now and any club's fans will be looking at this and thinking 'why isn't this written down?' It needs putting in to some kind of table because there's just no transparency at all."

Listen to the full episode on BBC Sounds

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The Everton Fan Advisory Board have released a statement condemning the Premier League for "continuing to erode the trust and good faith of football's biggest asset - supporters".

It is a response to a second points deduction imposed for a breach of Profit and Sustainability Rules, meaning the Toffees have now been docked eight points this season in total.

"From the outset, it has been made clear that Everton Football Club have a case to answer, however the only certainty we have is the Premier League's failure to provide transparent, fair and effective regulation of its own rules," reads the statement.

"The only consistency throughout has been the inconsistency.

"Combined with their apparent inaction regarding the Owners' and Directors' Test (OADT), the Premier League has brought a palpable level of sporting interference to Everton’s doorstep.

"The Premier league Independent Commission's decision to refuse to consider the views and impact on supporters could not be further from the Premier League's rhetoric about the importance and value of fan input.

"As legislation for a new Independent Regulator progresses through Parliament, we call upon the entire football family to unite in ensuring that this body possesses the requisite authority to oversee our game properly. We will be engaging with political leaders at the earliest opportunity to seek their continued support on this matter."

Former Everton and current Luton winger Andros Townsend spoke to the Monday Night Club about the Toffees' ongoing relegation battle following a second points deduction. Townsend says the situation "makes a mockery of the Premier League".

Listen to the full episode of Monday Night club on BBC Sounds

Everton and England defender Jarrad Branthwaite says he is blocking out the noise about his future with the 21-year-old attracting interest from Manchester United and Real Madrid. (90min), external

The Toffees expect offers for Belgium midfielder Amadou Onana with former Everton chief executive Keith Wyness saying the club could get up to £70m for the 22-year-old amid interest from Arsenal, Newcastle United and West Ham. (Football Insider), external

Want more transfer stories? Read Tuesday's full gossip column

Nick Mashiter
Senior football news reporter

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Everton's points penalty hurts the club at the worst time, according to former Toffees chief executive Keith Wyness.

A two-point deduction for breaching profit and sustainability rules has dropped the club to 16th in the Premier League.

They are two points above the relegation zone having already been hit with a six-point punishment, reduced from 10 after an appeal for an earlier breach.

Nottingham Forest, 17th in the table, were hit with a four-point deduction last month and are appealing.

"These clouds have been hanging over Forest and Everton and this is a time when you have players deciding if they are going to move on. It's the time when they make these decisions with their agent," said Wyness, who was Everton's chief executive between 2004 and 2008.

"This goes way beyond a points deduction of 'two points and that’s all it is'. It impacts the club in so many ways. You can’t get sponsors to commit because they don’t know what division they will be in next year. You can’t get players to commit.

"The impact goes way beyond what should be considered a fair penalty for a breach."

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Everton fan Peter Macfarlane and host of podcast The Blue Room speaks to BBC Radio 5 Live on the club's two-point deduction: "There has to be some sort of relief because it appears that it's coming to its conclusion now.

"I feel like we've been in the dark since November - we haven't actually known where we stood in the league with these point deductions.

"As disappointing as it is to get more points taken off us and how much of an injustice we may feel that is, at least we now know what we need to do to stay in the Premier League. There has been such a cloud hanging over the club and hanging over the supporters for such a long time.

"It's been difficult to keep morale high - or any resemblance of morale, to be honest. We just have to go out and win now and stay in the Premier League.

"It's no surprise the Premier League has decided to come in hard. I would have been more surprised if it was seen to be more reasonable, given how we feel they have acted towards Everton and Evertonians this year.

"We've had four separate commissions, including our appeal, and all four have disagreed and contradicted each other. There's no consistency or clear guidelines.

"We have a number of home games but you can't underestimate anyone because the teams that we're going to be playing will be fighting for their lives. We have Brentford, Nottingham Forest and Sheffield United all to come.

"It's been difficult to pick up points at home given the mood around the place but Evertonians have to come together, and I know that's what we do best when our backs are up against the wall."

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Football finance expert Kieran Maguire has spoken to BBC Radio 5 Live about Everton's two-point deduction:

"Under the accounting rules, if you're putting together a piece of real estate or property, you are allowed to add together all of the costs - material, labour, and overhead cost, including interest - and, instead of treating it as a cost in terms of the day-to-day business, it gets added to the value of the property.

"Everton have done that, and it appears to be in the rules but the Premier League is saying it's not so certain about that, even it allowed Spurs to do it. The more we look at it, the more it becomes complex.

"We have now a situation where Nottingham Forest have appealed, then Everton appeal. The frightening thought is that we could get to the end of the season and still not know who has been relegated."

After it was confirmed Everton would receive a two-point deduction by the Premier League following the hearing into the club's second breach of the profit and sustainability rules, we asked you to have your say on the punishment.

Here are a selection of your comments:

Ken: The directors made the financial decisions. Why should the players and fans be put through this? Why can't the directors get fine? They made the wrong decisions for the club.

Ambrose: Whether you agree with the deductions or not, it has happened and hopefully that is it for the season. The club has a huge few weeks ahead of it to maintain Premier League status. 'Nil Satis Nisi Optimum' means more now than ever from everyone - fans and players alike.

Flash: We deserved it - rules are there for a reason and we were at it. I just want this season over and Dyche out.

Eddie: If you break the rules you get punished but you can't keep adding to punishments all in one season. It's not helpful to Everton or teams around them. It's strange how things can be sorted quickly for some teams and not others too. No doubt not every team will be punished by point deductions either. Seems to me like one rule for one and another for others.

Paul: The Premier League is making itself look amateur, with no clear guidelines on how points will be deducted. Instead it's seemingly random deductions that make it look like they're rolling two dice. Clarity and fairness is all fans ask for.

Simon: We had ambition that has been misguided disproportionately over the past few years by CEO's on huge salaries to place us in the precarious position we now find ourselves in. The losers here are the fans. The rug has definitely been pulled. Let football be the winner!

Mike Richards
Fan writer

Here we go again.

Points won on the pitch, stripped by suits off it. Another two points taken and Saturday's victory over Burnley almost counts for nothing.

It feels like we are being made to swim upstream, with a head wind and without using our legs.

At this point it feels even more personal, given the ferocity of our original punishment. Two points deductions in the same season is another clear indication of the Premier League's confusion.

Given the threat of this further points deduction and the impact on our already perilous league position, the anxiety at Goodison Park on Saturday was palpable from the first whistle to the last.

After so long without a win, both players and fans had forgotten what it felt like.

The overarching sense of relief outweighed all other feelings, but the manner of the performance left many Evertonians wondering if any momentum would be gained from the victory.

The manager even admitted the gameplan was "ugly". It was that very feeling as I trudged back to car on Saturday evening. Fans are weary and it is understandable.

It was utterly bizarre to feel deflated after our first win in 14, but it is that kind of season. The latest commission decision is further evidence of that.

The Premier League has created an absolute circus. The possibility the season will not be decided on the final day would be a fitting end to the most farcical of Premier League years.

Mike Richards can be found at Unholy Trinity, external

• Send your views on the points deduction

The hearing into Everton's second Premier League profit and sustainability rules breach has been completed with the club receiving a two-point deduction.

It sees the side drop one position in the table to 16th with 27 points, two points ahead of Luton Town in the relegation zone.

What do you make of the outcome Toffees fans? Is it what you expected? How will this impact the remainder of the season?

Let us know your views

A couple of points have come to light within the written reasons for the case.

The Premier League believed Everton were "reckless" in their spending and felt the starting point for their behaviour was a five-point deduction.

Also, in the notes, it appears this case might not be finished.

As the decision records, there remains a dispute between the Premier League and the club as to the status of certain costs that the club says are associated with its stadium construction.

The league considers that these costs fall to be considered as a loss for the purposes of the Profit and Sustainability rules.

The club contends that these costs are not losses, given that they relate to the construction of the stadium and have been capitalised in their audited accounts.

This issue, and the question of whether any additional sanction should be applied, will be resolved by the same Commission at a later date.

Basically - the league think the stadium should count as a loss. Everton say it's audited in their stadium accounts and not a loss.

It could lead to a further deduction, although that would not apply this season.

Image source, Getty Images

Everton have been deducted two points for a second breach of the Premier League's profit and sustainability rules.

In a statement the club have confirmed they have begun the process to appeal the decision.

It is the second time the Toffees have been deducted points this season after initially being punished with a 10-point deduction that was reduced to six on appeal for a previous breach of the regulations.

The latest punishment sees them drop to 16th in the table on 27 points.

On Monday's announcement the club said: "While the club's position has been that no further sanction was appropriate, the club is pleased to see that the Commission has given credit to the majority of the issues raised by the club, including the concept of double punishment, the significant mitigating circumstances facing the club due to the war in Ukraine, and the high level of co-operation and early admission of the Club’s breach.

"Everton remains committed to working collaboratively with the Premier League on all matters relating to PSR but is extremely concerned by the inconsistency of different commissions in respect of points deductions applied.

"The club would like to place on record its thanks to the Fan Advisory Board and other fan groups for their submissions during this process, and to all Evertonians for their ongoing patience and unstinting support.

"The club and its legal representatives have begun the preparations to appeal the Commission’s decision."

We asked for your thoughts on Saturday's Premier League game between Everton and Burnley.

Here are some of your responses:

Everton fans

Roger: Terrible! We were given the game by Burnley, who had 63% possession. We must improve greatly if we are going to have any chance of staying up. Hopefully Dyche can find new players without having to spend large sums.

Russell: Much better. It wasn't pretty, but they got the job done. There seemed to be more aggression and urgency in winning the ball back. We also started to attack in numbers, rather than hoofing it up the pitch to a single attacker. Three very important points for us.

Greg: Dyche will say a win is a win, but I came back on the coach after the match and it was like we had lost. The football is truly awful and if we manage to stay up, and he is here next season, that sort of stuff won't be tolerated. Sam Allardyce played more football than this.

H: It was good to get a win. However, the football we are watching seems to be getting worse every week. I have been watching Everton for 60 years and I can’t remember a team so devoid of ideas and skill.

Burnley fans

Jeff: Yet again we shoot ourselves in the foot. We gifted Everton a goal from nothing. That is the easiest three points they will have all season. Why Foster was played out wide, when we have more wingers in the club, is beyond me. On these showings, there is not a chance of coming back up.

Nigel: Tactically, we failed to combat the classic Sean Dyche set up. We were hopeless when trying to deal with the high press, which directly contributed to the only goal. Yet another defensive error, again induced by the high press, which led to a professional foul and yet another red card, making it doubly difficult to mount a comeback.

Steven: A poor performance but the frustrating thing is Everton were no better. I might be in the minority but get Trafford back in and let him develop! Muric has had a couple of good games and everyone thinks he is the saviour, but he was making mistakes last season so he was going to be no better this season. Let's start planning for next season in these last few games.

Mark: I'm afraid the blame lies on Kompany's shoulders, given the complete lack of effort from the players in the first half of the season. His signings haven't been up to it. If we had stuck with the same players that won the Championship, we would have been fine. Benson must be shaking his head in disbelief.

BBC Sport's Phil McNulty has been answering your questions on all things Premier League.

@ChrisGill95 on 'X' asked: Any Everton win is welcome but Sean Dyche saying "we deliberately tried to play it long and make it as ugly as possible for them" is shocking when facing a second from bottom Burnley side. I don’t think I can stomach another season of ‘Dyche-ball’ - am I being unkind?

Phil answered: I confess I winced when I heard those words because it was an open admission of very limited methods and strategy against a team who have struggled so badly in the Premier League this season.

Not exactly the old 'School Of Science' is it? – nor should it be at this stage of the season but it was certainly a sobering admission of what Everton currently are.

I could perhaps understand it if Everton were trying to combat Arsenal, Liverpool or Manchester City but they should surely be able to offer more than that against Burnley, who have suffered a lot in this campaign.

I know the comments have drawn a lot of adverse reaction from Everton supporters, even though they accept it is simply all about getting points on the board now.

If Everton survive and Dyche is still there next season, then the style of football will simply have to be more watchable or fans will be turned off.

Follow the full Q&A here