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“Tackle” is defined in the Laws as “ A challenge for the ball with the foot (on the ground or in the air).” So it isn’t possible to have an “off the ball” tackle.
But there are plenty of fouls that can legitimately happen off the ball. Impeding (either kind). A careless trip by the defender trying to catch the attacker tht got past. It would be very unusual but certainly could be SPA that wouldn’t be a caution absent the PA.
But there are plenty of fouls that can legitimately happen off the ball. Impeding (either kind). A careless trip by the defender trying to catch the attacker tht got past. It would be very unusual but certainly could be SPA that wouldn’t be a caution absent the PA.

