Nottingham Forest appeal four-point penalty

NOTTINGHAM, England (AP):

Nottingham Forest appealed yesterday against the four-point penalty imposed by the English Premier League (EPL) last week for breaching the competition's financial rules.

Forest issued a terse statement confirming the course of action they have taken. It contrasts a lengthy and indignant response published by Forest when the sanction was handed out.

Forest were found to have breached the league profitability and sustainability regulations, which typically allow clubs to lose a maximum of PS105 million (US$133 million) over three years or face sanctions.

Forest's assessment period ended in 2022-23 and therefore included two seasons when they were in the second-tier Championship. For that reason, Forest were permitted losses of up to PS61 million (US$77 million) in their first year back in the EPL last season and they went above the threshold by PS34.5 million (US$44 million).

The sanction dropped Forest from 17th to 18th, one of the three relegation places in the league, and onto 21 points. Luton on 22 points, climbed out of the relegation zone with nine games remaining.

Everton recently had a points deduction - for breaching spending rules in a three-year assessment period by less than PS20 million (US$25 million) reduced from an initial 10 to six following an appeal.