Small - Turnover or equivalent: between £2 million and £10 million

Small Starting Point Range
Deliberate
Category 1 £100,000 £45,000 – £400,000
Category 2 £45,000 £17,000 – £170,000
Category 3 £17,000 £10,000 – £70,000
Category 4 £10,000 £5,000 – £40,000
Reckless
Category 1 £55,000 £24,000 – £220,000
Category 2 £24,000 £10,000 – £100,000
Category 3 £10,000 £5,000 – £40,000
Category 4 £5,000 £3,000 – £24,000
Negligent
Category 1 £30,000 £13,000 – £120,000
Category 2 £13,000 £6,000 – £55,000
Category 3 £6,000 £3,000 – £23,000
Category 4 £3,000 £1,500 – £14,000
Low / No culpability
Category 1 £5,000 £2,500 – £20,000
Category 2 £2,500 £1,000 – £10,000
Category 3 £1,000 £700 – £5,000
Category 4 £700 £400 – £3,500