This guidance is designed to assist Judges, Magistrates and their legal advisers in determining the appropriate sentence for a heritage crime. It is hoped it will also assist the parties to any prosecution by providing a summary of the relevant provisions.The guidance sets out specific heritage crime offences that apply to designated heritage assets, those specific heritage crime offences that apply to both designated and non-designated heritage assets and other criminal offences that can affect heritage assets as they do ordinary buildings and sites which do not have a heritage interest. Section 3 sets out the matters to be taken into consideration when sentencing for heritage crime.