MLR1PP10100 - Penalties guidance: the standard penalty reduction table

Table	Failure to take reasonable steps	Deliberate failure to comply with the regulations
Behaviour	These circumstances will apply when you do not do something the regulations say you should have done because you failed to take reasonable steps or you were negligent	These circumstances will apply where you knowingly did not do something that the regulations say you should have done.
The percentage reduction to be applied to the maximum penalty figure where there has been an unprompted disclosure	- 70% reduction for the first occasion\n- 50% reduction for the second occasion\n- 20% reduction for subsequent occasions	Nil
The percentage reduction to be applied to the maximum penalty in all other circumstances	- 50% reduction for the first occasion\n- 30% reduction for the second occasion\n- Nil for third occasion	Nil