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Everton have slammed the inconsistency of Premier League sanctions and said they are ‘extremely concerned’ after being docked two further points for a second breach of financial rules.

It dragged the Toffees back towards a first relegation since 1951 despite a first league win of the year on Saturday, with Sean Dyche’s men now just two points clear of the bottom three. Everton have vowed to appeal the decision, which must be lodged in the next seven days.

The club were docked 10 points in November, later reduced to six on appeal, for a previous financial breach, and this latest sanction is for breaching rules in a separate accounting period. Everton lost £121.6million in the cycle, £16.6m over the permitted £105m threshold.

Everton argued that ‘double jeopardy’ should be taken into account given the original sanction already punished them for overspending across two of the years which this fresh breach included.

The independent commission, which sat over three days in March, took that into account, plus mitigating factors put forward by Everton including the loss of planned sponsorship deals suspended due to the Russian invasion of Ukraine and the fact the club admitted its breach.