In line with the Council's overarching approach to sentencing, the draft Guideline puts greater emphasis on the impact the crime has had on the victim than previous guidelines issued by its predecessor body and on culpability, rather than focusing more exclusively on financial loss. We welcome this approach in relation to the six individual guidelines, as we are conscious that victims, particularly vulnerable individuals, may suffer significant financial and psychological harm over the loss of relatively small sums. This report discusses concerns with the new guidelines and makes recommendations for changes to the proposals