118. The Commission considers that Everton has the better case on this issue. We
agree with the Premier League that it is inappropriate to attempt to import
isolated provisions from the EFL, but we consider that a consistent improving
trend is something that can be credited as a matter of principle. A specific
provision is not required to enable a Commission to find that a club which is
attempting to improve may be able to have such improvement stand as
mitigation. We consider it is wholly appropriate for Everton to follow the
Covid provisions and to average the PSR figures for FYs 2020/2021: indeed,
as that averaging was introduced by the Premier League to meet one of the
challenges created by Covid, it would be strange not to do so. Finally, we
consider that it is appropriate for us to look at the trend over the years
included in the PSR submission. The position in subsequent years is a matter
for those years.
119. For these reasons we conclude that the improving trend is a feature that goes
some limited way to diminish Everton’s culpability