Manchester United have banned a supporter for three years for making offensive comments about disabled supporters after the club announced that 300 new spaces were to be made available for them.

The club revealed two months ago that 2,600 season ticket holders were to be moved to create the new places, which prompted criticism from some supporters who were unhappy about being moved. But three discriminatory tweets by one supporter, seen by The Independent, include the image of a woman in a wheelchair and an accompanying offensive comment. The same supporter, who describes himself as a father-of-three, also tweets an image of a supporter in a Jewish kippah carrying the Manchester United crest, with a mocking comment.

The tweets were considered “inappropriate and offensive” by United, who have promptly withdrawn the individual’s season ticket for the rest of 2016/17. The individual has also seen told that a “three-year suspension on attendance at home and away games” will be imposed.

The extended Old Trafford disabled seating area – to be completed in August - followed consultation with the Equality and Human Rights Commission (EHRC) and Manchester United Disabled Supporters' Association (MUDSA). Several supporters' groups expressed concerns.

But the supporter’s abuse clearly goes beyond the realms of acceptable criticism in the club’s view. The supporter has been told that the £190 remaining value of his season card will be refunded and that the decision can be appealed to the head of stadium safety.

Rostov vs Manchester United player ratings Show all 11 1 /11 Rostov vs Manchester United player ratings Rostov vs Manchester United player ratings Sergio Romero - 5 out of 10 Could have stood much taller against Aleksandr Bukharov and perhaps prevented the goal. Rostov vs Manchester United player ratings Chris Smalling - 4 out of 10 Almost as culpable as Jones for the goal. Some simple communication between the pair would have prevented Rostov’s goal. Rostov vs Manchester United player ratings Phil Jones - 4 out of 10 Cost his side when he failed to track Bukharov's run over his shoulder. Too easily beaten by the long ball out the back. Rostov vs Manchester United player ratings Marcos Rojo – 6 out of 10 United’s best defender, though that is not saying much. Produced an important, last-ditch tackle to deny Rostov on the break late on. Rostov vs Manchester United player ratings Ashley Young - 6 out of 10 Showed purpose from wing-back in the first-half but ultimately lacked a telling end-product. Rostov vs Manchester United player ratings Daley Blind - 5 out of 10 Left with too much responsibility as a lone man on the left flank. Struggled to offer United the width they required to penetrate. Rostov vs Manchester United player ratings Marouane Fellaini - 7 out of 10 One player who suited the adverse conditions underfoot and repeated balls over the top. Combined his physicality with a rare bit of technique in the build-up to Henrikh Mkhitaryan's goal. Rostov vs Manchester United player ratings Ander Herrera – 5 out of 10 Game for the rough tackling that defined the first half hour but offered little more. Rostov vs Manchester United player ratings Paul Pogba – 4 out of 10 Failed to impose himself on a game once again. Jose Mourinho is trying to play him into form but he remains some way off. Rostov vs Manchester United player ratings Henrikh Mkhitaryan – 7 out of 10 A promising return to the side, curtailed by his second-half substitution. There at the right place at the right time to put away the opener. Rostov vs Manchester United player ratings Zlatan Ibrahimovic – 6 out of 10 A sublime assist for the opener, then too quiet after it, but rarely received service in the right areas.

The ban has been imposed for a ‘level 2 offence’ of official club sanctions which – among other offences – prohibit “racist, homophobic or discriminatory language.” On social media this week, there were several expressions of support for the club’s decision.

The Manchester United Supporters’ Trust (MUST) has expressed concern about the relocation of fans to accommodate the extended disabled area. They have called on the club to provide a guarantee than the relocated fans would pay no more for their new seas until such a time that they could be found a new seat equal in value to their previous one. More generally, the Trust has welcomed the expansion and acknowledged that it takes up the best available area to accommodate more disabled fans.