Everton await their appeal hearing for a second points deduction next week after Nottingham Forest were unsuccessful in their appeal against their four-point deduction for breaching the Premier League’s Profit & Sustainability Rules.

Despite receiving a lesser punishment than Everton received for a smaller breach – the Blues successfully appealed their original 10-point deduction, which was the largest sporting sanction in 135 years of English top flight football at the time and got it down to six points – the East Midlands outfit still tried to get their penalty reduced.

Everton’s appeal hearing for their second points deduction (a further two points) is expected to take place at the beginning of the last week of the Premier League season in between their home fixture with Sheffield United and trip to Arsenal. The Blues secured their top flight status for another year with a hat-trick of wins at Goodison Park before their 1-1 draw at Luton Town last Friday.

Forest were docked four points by an independent commission appointed by the Premier League in March after admitting a breach of PSR, having overspent by £34.5million over a three-year period. Under the guidelines, they could have been handed a six-point penalty, but were given a less severe punishment by the Premier League on account of their “early plea” and what was described as “excellent co-operation.”

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Forest made their defence in a hearing on April 24 but it is understood that the independent commission has decided to uphold the original penalty so they remain 17th in the table, three points clear of Luton Town and the relegation zone with two matches of the season remaining. The club – who have spent over a quarter of a billion pounds on more than 40 new players after winning promotion back to the top flight for the first time since 1999 in 2002 – argued that they were placed at a serious disadvantage to the other Premier League clubs who had significantly higher spending limits due to competing at the highest level for longer.

Nuno Espirito Santo’s side are next in action against Chelsea at the City Ground on Saturday before their final game of the season at Burnley. Luton Town go to West Ham United on Saturday ahead of finishing the campaign at home to Fulham.