Leicester City and Premier League both appeal against the points deduction in new twist

Leicester City and Premier League both appeal against the points deduction in a new twist which is being reported this week.

John Percy tweeted that the Premier League and Leicester have both appealed against the 6-point deduction imposed on the 5th of February.

This comes following an independent commission found the club in breach of the EFL’s Profit and Sustainability Rules (PSR) for the three-year period ending in the 2023/24 season (exceeding the loss threshold by £20.8m, plus late submission of accounts).

The Premier League are seeking a sanction for late submission of accounts. They say the sanction is too lenient, they originally set a 12-point as their starting point (potentially higher with aggravating factors) and are unhappy no additional sanction was applied for the late accounts breach.

Dan Salisbury-Jones tweeted: “The Premier League are seeking a further ONE point deduction for Leicester City. Not a disaster on its own but given how tight things are it could be the difference between relegation and survival.”

Leicester – currently sit 22nd, with 32 points from 32 games played, and are two points from safety – are contesting it, wanting to reduce or eliminate the six-point deduction (they view it as disproportionate and may challenge jurisdiction aspects, given rule changes post-period).

The Premier League aim to resolve this season, with the case to go to an appeal board. This leaves Leicester’s position in the table uncertain amid their relegation battle.

New – Premier League and #lcfc have both appealed against the 6-point deduction imposed on Leicester on Feb 5.

Premier League seeking a sanction for late submission of accounts while Leicester – in the Championship’s bottom 3 – are contesting it. PL aim to resolve this season

— John Percy (@JPercyTelegraph) February 19, 2026

BREAKING: Both Leicester City and the Premier League have appealed the six point deduction given to the Foxes this season.

The Premier League have appealed against the decision not to impose a sanction for a late submission of Leicester’s annual accounts. pic.twitter.com/PhiiVntt1B

— BBC Sport Leicester (@BBCRLSport) February 19, 2026

STATEMENT:

Leicester City Football Club has appealed the decision of an independent Commission to impose a six-point deduction on the club, after it found them to be in breach of the EFL Profit and Sustainability Rules.

The Premier League has lodged its own appeal, limited to the Commission’s decision not to impose a sanction on the club for its breach of the League’s rules regarding the late submission of its Annual Accounts.

The parties submitted their appeals to the Chair of the Judicial Panel, who will now appoint an Appeal Board to hear the case.

To provide certainty for all clubs and fans, the Premier League will be seeking to have the appeal resolved urgently, and in any event before the end of the EFL season.

Fans react on Leicester City given points deduction with Championship table updated

First words from Gary Rowett after becoming new Leicester manager until the end of the season

Here’s how fans reacted as Leicester City and Premier League both appeal against the points deduction in a new twist…

@hb_640: Oh my fucking god just take the punishment we broke the rules by lads you can’t say ‘oh an unprecedented relegation’ just cos ya shit at financially managing a football club dickheads

@Ryanlcfc2: The board never learns. Should be accepting the punishment, move on!! Us fans have had enough of PSR and want to focus on the football. Why appeal it knowing PL have also done so and risk further points sanctions that may put our chances of survival in major jeopardy!! #LCFC 😡🦊

@XtraLeicester: Christ @LCFC let it be we fucked up we can’t act like a baby after. Only digging ourself a bigger hole

@Liamlcfc2: At this point I’m convinced Top and Rudkin are doing this deliberately to fuck us over. #lcfc

@Ashleypp1986: What the fuck are we doing appealing the 6 point deduction for? Why poke the bear when it is already pissed off! This club is completely brain dead and I wouldn’t be surprised if we end up getting a bigger punishment. Which would have been all our own doing! Mind blowing! #lcfc

@Dazizz: Zero humility! At this rate they’ll get more docked for continuous frivilous appeals

@Beyondthe90LCFC: Just when we thought we’d turned a corner, this still drags on and on

@richhollis14 : Oh my god Top you entitled moron, take some accountability of how badly you’ve mismanaged the club! With only 6 points we’ve got off lightly! Seriously, sell up, nobody wants you here anymore. Completely delusional and incompetent. #lcfc

@IainW198: The arrogance and lack of responsibility at #LCFC is staggering. We were incredibly lucky it’s only 6. We should have had that deducted last season, if we hadn’t dragged our feet. Our reputation is already in tatters. This could seriously blow up in our faces.

Leicester fans divided over protests against the owners as counter-protest surfaces

Notes

EFL P&S Rules (see EFL handbook) and Premier League PSRs (see Premier League Handbook Section E)

– All EFL Championship clubs are assessed for their compliance with the Profit & Sustainability Rules (P&S Rules) each year. The P&S Rules are substantively similar to the League’s Profitability and Sustainability Rules (PSRs), which apply to all Premier League Clubs up until the end of the 2025/26 season. A new set of financial rules will come into effect from the start of the 2026/27 season.

– Under the EFL Regulations, when a Championship club is promoted to the Premier League, the EFL can transfer jurisdiction for any ongoing investigation into breaches of the P&S Rules to the Premier League.

– Where a Commission selected from the Premier League’s independent Judicial Panel recommends the imposition of a points deduction in the Championship,  Regulation 87.7 of the EFL Regulations applies.

– Compliance with the P&S Rules is assessed by reference to the club’s P&S Calculation, which is the aggregate of its Adjusted Earnings Before Tax for the relevant assessment period.

– The relevant three-year assessment period is measured by reference to a club’s annual accounts, which normally cover a 36-month period. When a club extends its accounting year-end, the annual accounts will, taken together, cover an extended period. As it was permitted to do, Leicester City extended its accounting year end in 2023, meaning the period covered by the club’s annual accounts in this assessment period was 37 months. The Commission accepted that a literal interpretation of the P&S Rules would normally result in a 37-month period applying, but decided that, in the particular circumstances of this case, the applicable assessment period was 36 months.

– A club’s Adjusted Earnings Before Tax figure for each season takes account of its profit or loss after depreciation and interest, but before tax, and then applies a series of “add backs”.

– These “add backs” are costs that the EFL, the Premier League and their clubs recognise to be in the general interest of the club and football. Examples include, investment in infrastructure, community, women’s football, youth development and depreciation of tangible fixed assets.

– A club will be in breach of the P&S Rules if its P&S Calculation over the relevant period results in a loss in excess of £39 million (with that threshold increased by £22 million for each season that a club has been in the Premier League during the relevant period).
Leicester City’s loss threshold under the P&S Rules was £83million.

– The EFL commenced an investigation into Leicester City for the club’s alleged breaches of the P&S Rules for the three-year assessment period ending in the club’s 2024 financial year. Upon Leicester City’s promotion at the end of Season 2023/24, on 6 June 2024, the EFL’s investigation into these matters transferred to the Premier League.

– Premier League clubs that recorded a loss across the previous two financial years were required to submit their audited annual accounts by the following 31 December. This requirement has been amended slightly with effect from the 2025/26 season so that each club (including each promoted club) must now, as a matter of course, submit by 31 December each year its annual accounts for the previous financial year.

Premier League investigations and independent Commissions

– The Premier League Board has the power to investigate any suspected or alleged breach of Premier League Rules. Rule E.77 of the 2024/25 Rules (now Rule E.83) provides that where a Promoted Club, at the point at which it becomes a member of the Premier League, is the subject of an investigation by the EFL for alleged breaches of any aligned provisions within the EFL Regulations, responsibility for that investigation will pass to the Board.

– There are a number of options available to the Board where it suspects or alleges a breach of the Rules. For PSR/P&S cases, the matter will be handed to an independent Commission to determine whether there is a breach and, if so, what the sanction should be.

– Significant disciplinary matters, such as PSR/P&S complaints are dealt with by an independent Judicial Panel comprising a number of legal, financial and other experts. Members of the Judicial Panel are appointed, in accordance with Premier League Rules W.19, W.20 and W.26, by its independent Chair, The Rt. Hon. Sir Gary Hickinbottom, an experienced former Court of Appeal judge. It is the Chair who selects members of the Judicial Panel to sit on Commissions, which are independent of the Premier League and its clubs.

– All proceedings before an independent Commission are confidential and heard in private.

– There are a range of sanctions available to the independent Commission which include fines, points deductions and other sporting sanctions.

– Under Premier League Rule W.83.3, at the conclusion of proceedings, an independent Commission’s final decision will be made public via the Premier League’s website

– A party to the proceedings that wishes to challenge a decision of the independent Commission may do so under Section W of the Premier League Rules.

– The Appeal Board is also appointed by The Rt. Hon. Sir Gary Hickinbottom, and must have three members, one of whom should have held judicial office and who will sit as the chair of the Appeal Board.

– The proceedings of the Appeal Board are also confidential and heard in private.

– The Appeal Board has wide discretion in respect of the appeal, and may allow it, dismiss it, or make any order that it deems fit (including varying the order of Commission).

– For further information on the disciplinary process, please see Section W of the Premier League Handbook.