Everton were deducted 10 points for a PSR breach in 2023, a punishment that was later reduced to 6 points. During the 2021/22 PSR cycle in question, Burnley were relegated to the Championship, and successfully argued they would have stayed up had the deduction been applied to the season in question.
Premier League News
Everton points deduction for breach of Premier League profitability & sustainability rules reduced from 10 points to 6 after independent panel appeal hearing into original punishment. 2nd charge appeal hearing still to come