Villa were handed a two-part sanction, the first being £4.3m for exceeding the earnings threshold and the second totalling £5.2m for failing to adhere to UEFA's squad cost regulation. Earlier this month, reports emerged that the Villa Park outfit were anticipated to contravene UEFA's squad cost regulation yet again.
The rule enforces financial sanctions if a club's expenditure on player salaries, transfers and agents exceeds 70 per cent of its income. It's understood that Villa are not at risk of breaching their original settlement agreement reached last year, which would trigger more severe penalties.
Nevertheless, despite adhering to the Premier League's Profitability and Sustainability regulations, the club are potentially facing fresh punishment. Income has declined from participating in the Champions League to the Europa League.
Now, Maguire has disclosed that they could encounter another fine for a fresh violation. Speaking on The Overlap's Fan Debate, he stated: "There's a chance that Villa could be in breach of the UEFA rules. Both Villa and Chelsea breached those rules at the start of the season and they've had to follow a very strict business plan.
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"There's a danger of Villa failing that again, which could mean they'll get another fine, rather than a points deduction." Villa's ability to meet domestic financial regulations was aided by recording the £55m they obtained from transferring the women's side to their parent company. Such related-party transactions are not permitted to be recognised as revenue by UEFA.
Chelsea also transferred their women's side to a sister company last year, enabling them to remain within the Premier League financial constraints. The Blues reported a pre-tax profit of £128.4m in June 2024, which incorporated the £200m sale of the women's side.
They also transferred two hotels to a related company to satisfy the league's regulations. Villa and Everton have likewise adopted this approach in an attempt to boost their revenues. "Those sorts of issues were prohibited under those UEFA rules, but they were allowed at the start of the season under the Premier League rules," Maguire continued.
"Under the SCR (squad cost ratio), you cannot include sales of women teams, real estate and other unusual assets to yourself. So the Premier League has come more in line with the UEFA rules.
"Although it was a struggle to get that through. We've seen both Aston Villa and Everton both sell their women's teams to themselves over the course of the last 12 months. It's within the rules, it's perfectly acceptable."