An independent Premier League commission on Wednesday ordered Everton to pay £40 million to Burnley for 2021-22 rules breaches, concluding a four-year dispute.
The club said in a statement that the ruling was flawed on legal and factual grounds, and it intends to appeal.
The commission found Burnley had suffered financial harm in 2021-22, the season the Clarets were relegated to the Championship.
Everton stayed up with a four-point cushion over 18th-placed Burnleyafter their breach was judged to have conferred an advantage in the survival fight.
In 2023 the club were deducted 10 points for financial breaches in that same season, a penalty reduced to 6 on appeal in 2024.
Burnley pursued legal action seeking compensation available when a club suffers loss because another has broken the rules. The case focused on lost revenue and on the argument that a 2022 sanction would probably have kept them up.
