Why Nottingham Forest's points deduction is four points instead of Everton's six

Nottingham Forest have been handed a points deduction which is two points less than what Everton received for breaking the Premier League's Financial Fair Play rules.

A two-day hearing at the beginning of March found that Forest had overspent by £35m compared to the Toffees' £19.5m overspend which saw them docked an initial ten points. On review, Everton's punishment was reduced to six points - still less than what the East Midlands club have received.

So why is this the case? The ECHO has taken a look at how the points deduction has been calculated for Forest and why it is less than Everton's.

Why Forest's points deduction differs to Everton's

Luton boss makes points deduction admission

How Forest's points deduction was calculated

Forest were handed an initial three-point ban for breaching FFP rules. They were then handed another three-point deduction based on the severity of the breach which was cited as being 'significant' - the same as Everton's.

Where the cases differ is that Forest managed to gain points back for their early plea and their cooperation with the Premier League investigation. Everton were initially docked ten points because they were deemed to have 'misled' the panel.

However, this was wiped on review. But, Everton didn't make an early plea or cooperated to the same extent as Forest which is the reason why the deduction for Nuno Espirito Santo's side is less than that for the Toffees.

What did Everton say about their six-point deduction?

Following their points deduction being reduced, Everton revealed that they were satisfied by the appeal board’s findings. The Toffees’ statement said the club understood that the appeal board viewed the 10-point deduction as ‘inappropriate’, especially considering