Everton have appealed against the club’s 10-point deduction in the Premier League.

An independent commission imposed a 10-point deduction on Everton with immediate effect after breaching the Premier League's profit and sustainability rules.

The club were sanctioned on November 17 for a breach of the Premier League's profit and sustainability rules and have 14 days to lodge an appeal.

The club confirmed they were “shocked and disappointed” by the ruling, which left them in the relegation zone, having previously sat 14th in the table and eight points above the bottom three.

A statement from the club read: “Everton Football Club has today lodged with the Chair of the Premier League’s Judicial Panel its appeal of the decision by a Premier League Commission to impose a 10-point deduction on the Club. An Appeal Board will now be appointed to hear the case.”

The decision has been criticised by many, including mayor of Greater Manchester Andy Burnham, who hit out at the Premier League by claims that it is guilty of “regulatory malpractice” and “abuse of process”.

The league responded by insisting that it “entirely refuted his allegations.”

Burnham, an Everton season-ticket holder, wrote an open letter to Premier League chair Alison Brittain in which he said there had not been a fair process when enforcing the deduction.

Everton were deemed to have breached Profit and Sustainability Rules by an independent commission, which determined they had losses of £124.5m over three years – £19.5m over the permitted threshold.

But Burnham, a former Secretary of State for Health, was critical of the Premier League for adopting a sanctions policy in August, after Everton had been charged and before their case was heard.

“The fact that the Premier League sought to introduce a new sanctions policy in the middle of this process amounts, in my view, to an abuse of process,” he wrote.