Seriousness of the non-compliance.

Harm or potential harm to human health.

Financial harm to consumers.

Financial harm to competitors.

Duration of non-compliance.

Evidence of intention behind the non-compliance.

History of non-compliance of the person (“P”) to whom the penalty notice is to be given.

Financial gain made by P as a result of non-compliance.

Financial resources of P.

Size of P's business.

Availability of non-compliant item, including the number of retail shops in which it has been marketed.

The conduct of P after the non-compliance is drawn to their attention by an enforcement authority.

Previous action taken by the enforcement authority to help P comply with the Regulations.