This table applies for inaccuracies penalties **before 24 July 2013**.  
  
Note: Crown Dependencies and Overseas Territories of the UK are, unless listed, in category 2. 

Category 1  
Category 3  
Albania Algeria Andorra  
Antigua and Barbuda Armenia Bahrain Barbados Belize Bonaire, Sint Eustatius and Saba Brazil Cameroon Cape Verde Colombia Congo, Republic of the Cook Islands Costa Rica Curaçao Cuba Democratic People's Republic of Korea Dominica Dominican Republic Ecuador  
El Salvador Gabon Grenada Guatemala Honduras Iran Iraq Jamaica Kyrgyzstan Lebanon Macau (China and Hong Kong are in category 2) Marshall Islands Mauritius Micronesia, Federated States of  
Anguilla Aruba Australia  
Belgium Bulgaria Canada Cayman Islands Cyprus Czech Republic Denmark (not including Faroe Islands and Greenland these are both in category 2) Estonia Finland France (Includes oversees Departments of France; the overseas collectivities  of France are in category 2) Germany Greece Guernsey (includes Alderney and Stark) Hungary Ireland Isle of Man  
Italy Japan Korea, South Latvia Lithuania Malta Montserrat Netherlands (not including Bonaire, St Eustatius and Saba) New Zealand (not including Tokelau) Norway Poland Portugal (Includes Maderia and the Azores)  
Romania Slovakia Slovenia Spain (Includes the Canary islands and 
other overseas territories of Spain) Sweden United States of America (not including overseas territories and possessions of Unites States of America which are in Category 2) 
Monaco Nauru Nicaragua Niue  
Palau Panama Paraguay Peru Saint Kitts and Nevis Saint Lucia Saint Vincent and the Grenadines San Marino Seychelles Sint Maarten  
Suriname Syria Tokelau Tonga Trinidad and Tobago United Arab Emirates Uruguay