EFL voices frustration as team who beat Leeds United to promotion again escape punishment for over-spending

When the EFL had to reluctantly accept in the spring it was unable to punish the Foxes for overspending, the expectation was that it would catch up with them if they won promotion to the Premier League which they duly did, at the expense of Leeds United.

But on Tuesday it was announced Leicester have won their appeal against a decision to charge them over a breach of the rules, dodging a predicted seven-point deduction.

Where the Football League had been unable to punish the Foxes because the three-year accountancy period concerned was during their time in the top division, the Premier League was left frustrated that the club successfully argued an independent commission had no jurisdiction to consider an alleged breach of profit and sustainability rules because their accounting period ended on June 30, 2023 – after relegation.

The decision was reached by an appeal board independent of the Premier League, which expressed its frustration.

It meant Leicester were not held to the same financial rules as Leeds, who were also relegated in 2023. The Whites were forced to sell Archie Gray to Tottenham Hotspur before June 30 to ensure they did not fall foul of profit and sustainability rules for 2020-23 after losing May's Championship final and missing out on promotion.

Under Premier League rules, clubs cannot lose more than £105m over three years. In the Championship the mark is £39m.

The Premier League charged Leicester with losing £129.4m from 2020-23, something football finance expert Kieran Maguire estimated would lead to a seven-point deduction this season.

Nottingham Forest and Everton (twice) were handed points deductions from last season's Premier League, and with a case against Manchester City due to open this month. Chelsea are also said to be being looked into by the Premier League and UEFA.

Sheffield United, relegated from the Premier League in 2022, have been deducted two points in this season's Championship for not paying money owed on transfers in time.

The Football League said they "are currently reviewing the decision in full and will reserve any further substantive comment until any possible appeal process initiated by the Premier League has concluded, and/or any action is taken by the EFL.

"We share the frustrations of the Premier League. It cannot be right that clubs potentially escape the scrutiny of the agreed rules and sanctions due to movement across the divisions.

"Cost control rules have been agreed by the member clubs of the Premier League and EFL, and it is incumbent on the Leagues to apply the rules as intended to uphold the integrity of competitions, with clubs required to act in utmost good faith towards one another for the benefit of all clubs and their supporters."