Everton were docked two more points by the Premier League on Monday, its second points deduction this season after an independent commission found they had breached the league’s Profitability and Sustainability Rules (PSR).

The deduction, announced in a Premier League statement, means Everton dropped to 16th place with 27 points, two above the relegation zone.

Everton said they would appeal against the points deduction, meaning the outcome of the relegation battle could go beyond the last day of the season on May 19.

“The independent commission heard evidence and arguments from the club on a range of potential mitigating factors for its admitted breach of 16.6 million pounds ($21 million), including the impact of its two successive PSR charges,” the Premier League said.

“The commission determined the appropriate sanction to be a two-point deduction, taking effect immediately.”

Everton admitted to a breach of PSR for the assessment period ending with the 2021-2022 season, having incurred 124.5 million pounds in losses in that period. The club were subsequently deducted 10 points in November for that breach, although that was reduced to six on appeal in February.

The club was charged again in January for violations of the Premier League’s PSR in their financial records for a period beginning in 2019-20 and ending in 2022-2023.

While the Merseyside club did not dispute the Premier League’s approach to a second sanction, they argued mitigating circumstances including double jeopardy, the loss of a sponsorship deal with Russia company USM and that they had promptly admitted their guilt.

“While the club’s position has been that no further sanction was appropriate, the club is pleased to see that the commission has given credit to the majority of the issues raised by the club,” Everton said.

“Everton remains committed to working collaboratively with the League on all matters relating to PSR but is extremely concerned by the inconsistency of different commissions in respect of points deductions applied.”