James Tarwkoski's volleyed equaliser against Liverpool on Wednesday night was confirmed after a lengthy VAR check and Goodison Park duly erupted. Immediate comparisons were made with Phil Jagielka's blockbuster leveller at Anfield in 2014. It was a fitting way to bring down the curtain on 131 years of Merseyside derbies taking place at Goodison, but Tarkowski's goal almost didn't stand. A drawn-out VAR process investigated whether Abdoulaye Doucoure was offside in the build-up, while Liverpool's stars had complained that Beto fouled Inrahima Konate.
![[There was a VAR check to discern whether Abdoulaye Doucoure had been offside beforehand]](https://i.dailymail.co.uk/1s/2025/02/13/11/95168987-0-image-a-27_1739446622396.jpg)
Doucoure was ruled onside after checks by the VAR team in Stockley Park, meaning the game ended 2-2, but not without controversy. That's because some fans still felt that the Everton midfielder had been in an offside position - and it's possible that he was, just about. James Tarkowski scored one of the great derby goals on Wednesday, but it almost didn't stand. There was a VAR check to discern whether Abdoulaye Doucoure had been offside beforehand.
![[The Everton star was eventually ruled on due to being within the 'tolerance level' of tight calls]](https://i.dailymail.co.uk/1s/2025/02/13/11/95169043-0-image-a-28_1739446650923.jpg)
The Everton star was eventually ruled on due to being within the 'tolerance level' of tight calls. VAR lines are drawn on the leading part of the defender and the leading part of the attacker with which they can score. However, the decision also has a 'tolerance level' of around 5cm in favour of the attacker if the lines touch, which gives the forward the benefit of the doubt. Such a tolerance level is not mentioned in the laws of the game but has long been applied in some form to reward attacking play.
![[Tarkowski's 98th-minute winner saw Goodison Park erupt in the last Merseyside derby there]](https://i.dailymail.co.uk/1s/2025/02/13/11/95169001-0-image-a-29_1739446686451.jpg)
When a green line is drawn, as they were on Wednesday, that indicates that the attacker comes within the tolerance level and has been given that benefit of the doubt. While the officials would not knowingly rule a player onside correctly, it is still possible that Doucoure was offside but that the in-built tolerance level covered for him. 'The referee's call of goal was checked and confirmed by the VAR, who established that Doucoure was in an onside position in the build-up,' the Premier League Match Centre tweeted.
![[Liverpool were left crestfallen by the equaliser, which denied them a nine-point lead over Arsenal]](https://i.dailymail.co.uk/1s/2025/02/13/11/95168989-0-image-a-30_1739446723444.jpg)
Many would argue that the tolerance level is a good thing and allows more historic moments in football history to stand. Tarkowski, scoring on his 100th Premier League outing for Everton, will likely not hit a sweeter strike in his career. Tarkowski's 98th-minute winner saw Goodison Park erupt in the last Merseyside derby there. Liverpool were left crestfallen by the equaliser, which denied them a nine-point lead over Arsenal.
![[Chaso ensued at full time and referee Michael Oliver doled out four red cards]](https://i.dailymail.co.uk/1s/2025/02/13/11/95169315-0-image-a-31_1739447014439.jpg)
Chaso ensued at full time and referee Michael Oliver doled out four red cards. Arne Slot has been handed a two-game touchline ban by the Premier League after approaching Oliver. His finish meant that the history of Goodison derbies ends with a beautiful symettry: 41 wins for Everton, 41 wins for Liverpool, and 38 draws. 'Amazing to score and what an amazing night,' the defender said. 'I just saw the ball going wide and thought "Last minute, why not?"'.
![[Arne Slot has been handed a two-game touchline ban by the Premier League after approaching Oliver]](https://i.dailymail.co.uk/1s/2025/02/13/11/95169355-0-image-m-33_1739447052610.jpg)