NOTTINGHAM Forest have began the appeals process after they had breached the Premier League’s profitability and sustainability rules (PSR) within the 2022/23 season.
An independent commission found that Forest breached the allowance of £61m by £34.5m this was a reduced amount from the regular £105m.
Premier League clubs are allowed to declare a loss of £105m over the course of three season (£35m per season).
However, Forest’s maximum loss was only permitted to be £61m as they had spent two years of the assessment period in the Championship.
Forest now risk relegation after the point deduction as they are now 18th and one point behind Luton Town.
They are now the second team this season to have been in the top flight to have been penalised for PSR, after Everton had a 10 point deduction in November which was reduced to six after the appeal.
Forest were set to have a six point deduction three for the initial breach and an other three for the six of the breach, however the punishment had been reduced to four due to their “early plea” and “cooperation” throughout the process.
League rules dictate that the appeals process should end no later than the 24th of May five days after the season finishes, but Forest’s case is expected to be concluded before then.