The guideline requires courts to decide, in each case, the level of culpability involved. This will be very high if there is a deliberate breach or flagrant disregard for the law (Category A offences). It will be low level if the offender made significant efforts to address the risk but these were inadequate on this particular occasion, there was nothing to indicate a risk to health and safety, and the failings were minor and resulted in an isolated incident (Category B offences).