3. The Authority must have regard to—N.I.
(a)the seriousness of the failure in question in relation to the nature of the requirement not complied with;
(b)the behaviour of the person, including—
(i)the extent to which the behaviour was deliberate or reckless;
(ii)whether the person believed, on reasonable grounds, that the behaviour did not fall within regulation 26(1)(a) or (b);
(iii)whether the person took all reasonable precautions and exercised due diligence to avoid behaving in a way which fell within regulation 26(1)(a) or (b); and
(c)whether the person on whom the penalty is to be imposed is an individual.