Everton have reacted furiously to being ordered to pay Burnley £35million over PSR breaches. The Clarets were relegated from the Premier League the season that Everton were punished for breaking rules in the 2021-22 season. Burnley sued the Toffees, claiming for compensation of £51.7m to cover the losses that came with being relegated and arguing the breach impacted their chances of staying in the Premier League.This claim, however, was not accepted by the Premier League commission, who reduced the damages to £26m, with a further £9m accrued in interest.On Wednesday afternoon Everton made clear their intention to appeal the ruling.A club statement read: ‘Everton Football Club is surprised and angered by the decision of a Premier League Independent Disciplinary Commission to order a compensation payment to Burnley Football Club in relation to Everton’s PSR breach in June 2022.’Everton has appealed the decision and is clear in its belief the ruling is fundamentally flawed in both law and fact.’The Club does not recognise the findings of the panel in determining Burnley’s relegation from the Premier League in May 2022 was caused by a sporting advantage gained by Everton due to a breach of Profit & Sustainability Rules, for which a substantive sporting sanction has already been received. Everton released a statement after the club were ordered to pay Burnley £35million’This ruling sets a dangerous and unworkable precedent for English football, given it is constructed on a principle that a club can be in breach of financial rules at any point in a financial year.’Everton believes the panel’s ruling misrepresents the clear evidence presented by its legal representatives and that an appeal will be successful.’The Club is confident of its ongoing PSR compliance and has also obtained confirmation from the Premier League of its clear position that this ruling should not be the cause of any future PSR sanction. Evertonians can be assured that ownership are focused, with strengthened resolve, on delivering their vision of returning Everton to the top echelon of English football.’No further comment will be made on this matter until the appeal process has been successfully concluded.’Everton were initially given a 10-point deduction imposed for the following campaign that was reduced to six on appeal.The club were then docked another two points for further PSR breaches. Burnley finished 18th and were relegated to the Championship the season that Everton were found to be in breach of the profit and sustainability rules. It brought an end to a run of six years in the top flight and they ended up four points behind Everton, who beat the drop under Frank Lampard in dramatic fashion. Everton then went on to survive again the season after despite having the deduction applied. The verdict by a Premier League independent disciplinary commission – comprising the same three-man panel that deducted Everton 10 points over the same £19.5m breach in November 2023 – has widespread ramifications for the competition and increases the likelihood of more clubs taking legal action against members who have broken league rules.