- Micro (with a turnover of up to £2m).
- Small (a turnover of between £2m and £10m).
- Medium (up to £50m).
- Large (more than £50m).
New sentencing guidelines for health and safety offences in England and Wales that were confirmed last November come in to effect on the 1 February 2016. Unusually the new sentencing arrangements will apply to all cases heard after that date irrespective of when the offence was committed. Among the significant changes being made is a move from penalties based on profits to penalties linked to turnover. Turnover cannot easily be hidden; a business may only make a small profit (on paper) on a very large turnover. From now on it is turnover that the court will take into account. In a 9 stage process magistrates and judges will have to consider issues including aggravating and mitigating factors, levels of culpability and harm. The guidelines create a matrix into which the details of the offence, the circumstances and turnover of the offender are plotted. This process then dictates the punishment. Offending companies will be placed in one of four bands depending on turnover;