For organisations with a turnover of £50 million and over that commit serious health and safety offences where there is a very high level of culpability and a high risk of harm, the starting point for the fine is £4 million and the category range is £2.6 million to £10 million. Where an organisation’s turnover or equivalent “very greatly exceeds the threshold for large organisations, it may be necessary to move outside the suggested range to achieve a proportionate sentence”.