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Table 2: Revenue Fraud

Harm	A	B	C
	Culpability
Category 4 £500,000 – £2 million Starting point based on £1 million	Starting point 5 years 6 months’ custody	Starting point 4 years’ custody	Starting point 2 years 6 months’ custody
	Category range 4 years’ – 6 years 6 months’ Custody	Category range 2 years 6 months’ – 5 years’ custody	Category range 15 months’ – 3 years 6 months’ custody
Category 5 £100,000 – £500,000 Starting point based on £300,000	Starting point 4 years’ custody	Starting point 2 years 6 months’ custody	Starting point 15 months’ custody
	Category range 2 years 6 months’ – 5 years’ custody	Category range 15 months’ – 3 years 6 months’ custody	Category range 26 weeks’ – 2 years 6 months’ custody
Category 6 £20,000 – £100,000 Starting point based on £50,000	Starting point 2 years 6 months’ custody	Starting point 15 months’ custody	Starting point High level community order
	Category range 15 months’ – 3 years 6 months’ custody	Category range High level community order – 2 years 6 months’ custody	Category range Low level community order – 36 weeks’ custody
Category 7 Less than £20,000 Starting point based on £12,500	Starting point 15 months’ custody	Starting point 26 weeks’ custody	Starting point Medium level community order
	Category range 26 weeks’ – 2 years 6 months’ custody	Category range Medium level community order – 15 months’ custody	Category range Band C fine – High level community order

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