Everton facing potential Premier League points deduction as relegation race takes new twist 

Premier League side Everton are at risk of a points deduction after breaking profit and sustainability rules.

The Toffees are already embroiled in a relegation battle. They are staring at the possibility at playing in the second tier of English football for the first time in their 144 year history. Frank Lampard's men, with 22 points, currently sit in 17th place in the Premier League table. They are just a point above Burnley, who have a game in hand.

The Daily Mail has reported that the club are yet to publish their accounts for last season. It also added that their accounts could include losses in excess of £100 million.

That would put the club on the brink of becoming the first Premier League team to break profit and sustainability rules, which could see them sanctioned with a points deduction.

Between 2017 and 2020, the Merseyside outfit announced losses of over £260 million. Clubs are only permitted losses up to £105 million during a three-year period.

The deadline for all Premier League clubs to submit their accounts is at the end of March. Their financial woes could worsen after they cut ties with their major sponsor Alisher Usmanov. That could cost Everton £300 million over 20 years.

Should Everton, who reported a £67 million loss due to the COVID-19 pandemic. in 2019-20, announce their expected losses of £250 million, they could face a similar fate to that of Championship side Derby County.

Derby began their Championship campaign this year with a 12-point deduction for entering administration. They have since been hit with a further nine-point deduction for breaching EFL rules.

Should Everton endure the same punishment, that could put the ever-present Premier League side in danger of being relegated.

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Everton's on-field struggles

The Toffees were ruthlessly punished by Spurs.

Frank Lampard was appointed manager in January following the dismissal of Rafael Benitez. The side were sitting in 15th place and six points off the relegation zone.

Everton fans were optimistic that Lampard's experience and more inventive approach to that of Benitez, which was on display at Chelsea, would bring about a quick turnaround. However, that hasn't happened, and the Toffees have largely struggled.

That is despite Lampard bringing in Manchester United's Donny van de Beek on loan and Tottenham Hotspur's Delli Alli on an initial free transfer with further payments to be made.

The side have won just once in their last five games. Their most recent heavy defeat to Tottenham Hotspur brought to light the issues plaguing the team on the pitch.

Defensively, they were disorganised, making huge errors leading to goals as Spurs beat them 5-0.

Following Benitez's sacking, the former Liverpool manager provided some insight to the financial struggles the club are encountering. Benitez wrote on his website:

"My love for this city, for Merseyside and its people, made me accept this challenge, but it is only when you are inside that you realise the magnitude of the task."

He continued:

"The financial situation and then the injuries that followed made things even harder."

It remains to be seen what lies ahead for Everton this season, both on and off the pitch, as they strive to stay in the English top flight.