Leeds United's Premier League rivals charged with breaching financial fair play rules

The Toffees only avoided relegation by four points in 2021-22, finishing a place above Leeds United to claim an extra £1.5m in prize money.

But there have been concerns for some time that Everton have been stretching the leagues "profitability and sustainability rules" and now the league has come to the conclusion that they have probably broken them.

In the three years leading up to the summer of 2022, Everton lost £372m.

Allowances are made for infrastructure spending, and the club is in the throes of building a new stadium at Bramley Moore Dock, and also for the effects of Covid-19, which Everton claimed stopped them raising £41.6m in player sales.

Their claims on how Covid affected them financially were out of kilter with other top-flight clubs. Newcastle United, whose gates were 13,000 a game higher before and after matches went behind closed doors, estimated their impact on them at £40m, Leicester City £50m, Aston Villa £60m, and Leeds £23m.

Everton responded: “The club strongly contests the allegation of non-compliance and together with its independent team of experts is entirely confident that it remains compliant with all financial rules and regulations.

“Everton is prepared to robustly defend its position to the commission. The club has, over several years, provided information to the Premier League in an open and transparent manner and has consciously chosen to act with the utmost good faith at all times.

“The club will not be making any further comment at this time.”

This season Leeds and Everton are both once more involved in the Premier League relegation battle, with the latter two points clear of safety from more matches played.

Leeds and Burnley, who were relegated, were reported to have decided against taking legal action last season but the Premier League has now charged them with a breach of its rule W.3.4.

The commission which will adjudicate on the charge is independent of the league and its clubs, and will hear the case in private before its ruling is made on the Premier League's official website.