The two clubs responsible for Everton's points deduction revealed

The two clubs responsible for Everton's points deduction have been revealed.

The Toffees have been hit with a 10 point deduction by the Premier League for a breach of profit and sustainability rules.

The hefty deduction is the largest in the history of the Premier League and puts Sean Dyche's side into the relegation zone.

According to the Premier League, Everton admitted during a five-day hearing it was in breach of the league's Profitablity and Sustainability Rules with the Commission "determining Everton FC's PSR Calculation for the relevant period resulted in a loss of £124.5m, as contended by the Premier League, which exceeded the threshold of £105m permitted under the PSRs."

The points deduction comes after Leeds United and Burnley write to the Premier League asking it to investigate whether Everton broke spending rules during the pandemic.

A joined letter signed off b Leeds chief executive Angus Kinnear and Burnley chairman Alan Pace is what promoted the investigation, according to The Athletic.

Leeds and Burnley asked for clarity over whether Everton's losses of £371.8 million over the past three years break financial fair play (FFP) rules.

The rules allow for maximum losses of £105 million over a three-year period.

Financial losses were adjusted to allow clubs during the pandemic, but the complaints argued that Everton's apparent Covid-19 losses were far larger than other clubs.

Leeds and Burnley wanted the league to appoint an independent commission to look at Everton's records, with an Independent Commission dealing with Everton's point deduction.

In a statement in response to the points deduction, Everton say they are 'shock and disappointed' by the ruling and have vowed to appeal the decision.

The statement read: "Everton Football Club is both shocked and disappointed by the ruling of the Premier League’s Commission.

"The Club believes that the Commission has imposed a wholly disproportionate and unjust sporting sanction. The Club has already communicated its intention to appeal the decision to the Premier League. The appeal process will now commence and the Club’s case will be heard by an Appeal Board appointed pursuant to the Premier League’s rules in due course."