Everton officially lodges complain against two-point deduction for second PSR rule breach

Everton has been struggling with form for the last few seasons. The Merseyside club have been in poor form in the current season as well. They stand one point ahead of the relegation zone as their points have been docked for breaching the Premier League's financial rules. But ahead of their important clash against Chelsea, they have officially appealed against their two-point deduction for a second breach of the Premier League's profit and sustainability rules (PSR).

Everton were docked six points earlier this season for breaking PSR rules in the assessment period up to the 2021-22 season, were handed another one the previous week for the three-year cycle to 2022-23 after admitting a breach of £16.6m. They have appealed about the second deduction and the hearing will take another couple of weeks. The appeal process should be concluded by 24 May, five days after the final Premier League game.

Will Everton turn things in their favour?

The club is yet to face another points deduction in relation to interest costs associated with the building of the club's new stadium at Bramley-Moore Dock, however, the particular issue is unlikely to be resolved before the end of the season. They will be travelling to Stamford Bridge, for the fixture on Monday, but would love to get back at Goodison Park with some points in their bags. The Blues have a good record against the away side as out of the 191 matches played between the two teams, as opposed to Everton's 60 victories. 

The home side are unbeaten in their last 28 matches at home against Everton in the EPL, with their only defeat during this period coming by a 1-0 scoreline in 1994. The away side won the reverse fixture by a 2-0 scoreline at Goodison Park last year and could complete a league double against Chelsea for the first time since the 1978-79 season. The away side are winless in their last 28 matches away from home against Mauricio Pochettino's side.