An update and explanation regarding the West Brom hearing over an alleged breach of P&S rules, meaning a potential points deduction.
On the 13th of April, John Percy tweeted: “#wba have been charged with an alleged breach of P & S rules. Charge relates to 24/25 season and a points deduction (possibly minor) is very possible. The big question is: will it be applied this season?”
West Brom said in their statement: “West Bromwich Albion acknowledges media reports relating to the club’s compliance with the EFL’s Profitability & Sustainability (P&S) rules.
“The club considers that it has fully complied with the P&S rules. The club will continue to co-operate with the EFL’s Club Financial Reporting Unit and looks forward to resolving this matter.
“Albion understands the concerns of supporters and thanks fans for their unwavering support of the team, whose success on the pitch during the final four games of the season remains our absolute priority.
“It would not be appropriate for the club to comment further at this stage.”
John Percy has since issued a further update on the 15th of April, saying: “Update: #wba hearing over an alleged breach of P & S rules will take place later this month, exact date unknown. EFL intend to impose any sanction, including a points deduction, this season as per guidelines. West Brom said they are compliant in Monday’s statement.”
Update: #wba hearing over an alleged breach of P & S rules will take place later this month, exact date unknown. EFL intend to impose any sanction, including a points deduction, this season as per guidelines. West Brom said they are compliant in Monday’s statement
— John Percy (@JPercyTelegraph) April 15, 2026
Rob Dorsett said while live on Sky Sports News: “I mean, look, it’s very clear in the EFL guidelines that if a club is found to have breached PSR, profit and sustainability rules, then any punishment must be served in the following season.
“And what we’ve got here is a situation where West Brom had to post their accounts as all 71 other EFL clubs did by the 31st of December 2025. So that’s for the 2024/25 campaign.
“And so if they have breached PSR rules, they have to be punished in this season according to EFL guidelines.
“The problem that we’ve got here is ascertaining exactly when the end of the season is. Most football fans and reporters think it’s after the final whistle goes on the final game of the season, but it’s not as clear as that. That’s not enshrined in the EFL rules.
“Could it be potentially, you know, before the start of the fixtures come out next season?
“The trouble here as you’ve alluded to is that it’s terrible for Sporting Integrity when you have a situation like this.
“Those five clubs you’re looking at now are hanging on the result of an independent commission which will decide whether one of those five clubs, West Brom, gets a points deduction or not.
“So the reality is that those clubs don’t know what West Brom’s total is right now it looks like it’s 46 points and they’re outside the relegation places look by two points.
“But if they get a three-point penalty, for example, they’d be on 43 points and drop into the relegation places. That could have an impact on how all of those other clubs approach the final four games of the season.
“It’s a situation that’s far from satisfactory. It’s frustrating for the clubs. It’s frustrating for the supporters, of course, but I know for a fact it’s frustrating for the EFL as well, who would argue that they’re just trying to enforce the rules.
Asked what is happening behind the scenes he responded: “So, what’s happening then at the moment behind the scenes? Very hard to know because there’s no comment from the EFL or West Brom on this. It’s necessarily confidential.
“But it’s not clear when West Brom were first reported by the EFL’s independent club financial reporting unit for a breach.
“As I mentioned, they’ve submitted their accounts three and a half months ago.
“What’s been happening since then? Why is it taking so long? I’ve been told, and this is very, very clear that negotiations and discussions have been going on for some time about what about what Albion can and should include in their PSR accounts.
“And the fundamental point here is around interest on loans that were taken out by the previous owner Guochuan Lai. Um now the the the current ownership of the football club I’m told believe that the interest on those loans is a matter for them. It’s an ownership issue rather than a football club issue. And so as such it shouldn’t be included in the PSR calculations.
“It seems the EFL accountants think differently and that’s what the two have been discussing and focusing on for some time. If these interest payments do come under West Brom’s PSR calculations, then it looks like they’ve breached.
“If they don’t come under the PSR regulations, then they haven’t breached. And that’s the fundamental point of the discussions that are going on right now.
“And we have no idea really of when this independent commission will meet to make a final decision on that and decide West Brom fate.
“It’s a bad look for football as a whole. And look, the it’s not a great look at all. You have to be absolutely honest. And and the would argue, I’m sure, if they were to comment on this, that they’re just enforcing the rules.
“And these are the rules that the all of the football clubs voted on before the start of the season.
“So everybody knew what they were dealing with and they can’t choose and and pick when to apply the rules and who to apply the rules to differently.
“And they would also argue the EFL that they’re in the hands of an independent commission here. Um and the time scale is not of their of their making.
“It’s the independent commission who will decide any punishment for West Brom after the EFL bring the charges in the first place.
“But there is an anomaly here which I think we ought to point out.
“If a football club was to go into administration, there is a cutff point and they get an automatic 12-point deduction for going to into administration.
“But if they go into administration after the fourth Thursday in March, that 12 point deduction uh is delayed until the following season to maintain the sporting integrity of the of the of the football division in that season. That makes an awful lot of sense.
“There is no such cut-off for PSR punishments and that’s why you’ve got this situation here and so you’ve got a very in difficult and worrying situation where one club is who’s on the brink of relegation is facing a possible points deduction with a host of other clubs waiting to see what happens.
“And we do have that very real possibility here where the three clubs that are relegated this season Sheffield Wednesday, potentially Leicester, potentially West Brom would all be clubs who have had points deductions so yes it’s not a good look it’s not a happy situation but as I say the EFL would claim quite rightly that they’re just enforcing the rules and these clubs better need to look after their own finances.”