West Bromwich Albion have been handed a two-point deduction by the English Football League (EFL) after an investigation into an alleged breach of Profit and Sustainability Rules. The sanction, announced on Friday, immediately drops the club from 18th to 20th place in the Championship table, leaving them just two positions above the relegation zone.
Immediate Impact on the Table
With only two matches remaining in the season, James Morrison's squad now holds a six-point cushion over the bottom three. The deduction was applied after a hearing on 22 and 23 April, where the independent Club Financial Review Panel (CFRP) determined that the club's losses exceeded the Upper Loss Threshold of £39 million over the three-year period ending in the 2024/25 season.
EFL Statement Details
The EFL's Club Financial Reporting Unit (CFRU) initially submitted a Compliance Report in March 2026, alleging the breach and recommending a two-point penalty in line with sanctioning guidelines. West Brom denied the allegations, but after considering the evidence, the CFRP imposed the deduction effective immediately.
The club has 14 days to appeal the decision from receipt of the full written reasons, which will be published in due course. If an appeal is lodged, it must be heard within 28 days.
West Brom's Response
In a statement, West Brom expressed disagreement with the findings, noting that the breach is less than £2 million—the smallest ever in EFL or Premier League history. The club argued that the breach resulted from a change in the CFRU's approach to Community Development Expenditure, which previously allowed in-kind donations to The Albion Foundation to be included in P&S calculations.
The club stated: "Without the CFRU changing its approach to the Community Development Expenditure, the Club would not have breached the P&S Rules." West Brom is considering an appeal and will provide further comment after receiving the written reasons.
Relegation Race Implications
The two-point deduction has tightened the relegation battle, with West Brom now 20th on 48 points, six points ahead of 22nd-placed Rotherham United. The club's fate will be decided in the final two fixtures, as they aim to secure their Championship status.
