Nottingham Forest’s points deduction appeal rejected

Nottingham Forest’s appeal against a four-point penalty for violating the Premier League’s profit and sustainability rules (PSR) has been unsuccessful.

The club’s appeal was considered on April 24, and the appeal board has confirmed the initial decision made by an independent commission to enforce the penalty.

The commission determined that Forest exceeded the allowed loss limit of £61m by £34.5m for the 2022-23 season.

As a result, Forest remains in 17th place, three points above the relegation zone, with two games remaining.

The three-member appeal board unanimously agreed to maintain the original verdict of the commission, praising its decision as “commendably clear and comprehensive.”

“Some of the criticisms of the [original] decision have involved a minute examination of the words used by the commission,” the board said of Forest’s appeal.

“Decisions such as these should not be subjected to microscopic forensic examination and interpreted as if they were statutes which have been drafted by parliamentary counsel.

“Allegations of infelicities of language or errors which are not material to the ultimate decision add to the complexity and costs of proceedings and are rarely likely to lead to a successful challenge of a decision.”

In March, Nottingham Forest fell into the Premier League relegation zone following an initial points deduction.

Under the Premier League’s profit and sustainability rules, clubs are allowed to incur losses of up to £105m over three seasons—equating to £35m per year. However, Forest’s allowable loss was capped at £61m due to spending two of the assessment years in the Championship.

The club’s net transfer expenditure for the 2022-23 season totaled £142.8m. They reported losses averaging £3m in 2020 and 2021, with additional losses of £40m in 2022 and £52m in 2023, summing to a total loss of £95m.

Forest initially faced a six-point deduction—three points for the initial breach and an additional three for the magnitude of the breach. However, their prompt admission and cooperation resulted in a reduction to a four-point penalty.

In a separate case, Everton received a 10-point deduction in November for violating the same rules, which was later reduced to six points on appeal. Everton faced a further two-point deduction in March for a second infringement, which they have appealed against; they are not at risk of relegation.

This resolution of Forest’s case arrives two weeks after their contentious social media statement following a 2-0 loss at Everton.

The Football Association has charged the club with misconduct following the post, which questioned the integrity of the video assistant referee (VAR) system.

Forest had three penalty appeals denied in that match and claimed they had informed the referees’ body, the Professional Game Match Officials Limited (PGMOL), that match VAR Stuart Attwell was allegedly a supporter of their relegation rivals, Luton.

Despite the critical social media post, BBC Sport understands that Forest did not request Attwell’s replacement before the game.

Forest’s next match is at home against Chelsea on Saturday (17:30 BST) and they conclude their season away at relegation-threatened Burnley (16:00 BST) on 19 May.

‘It makes a mockery of the Premier League’