The Inquiry recommends that the UK government and Welsh Government introduce legislation which places certain individuals - 'mandated reporters' - under a statutory duty to report child sexual abuse where they: receive a disclosure of child sexual abuse from a child or perpetrator; or witness a child being sexually abused; or observe recognised indicators of child sexual abuse. The following persons should be designated 'mandated reporters': any person working in regulated activity in relation to children (under the Safeguarding and Vulnerable Groups Act 2006, as amended); any person working in a position of trust (as defined by the Sexual Offences Act 2003, as amended); and police officers. For the purposes of mandatory reporting, 'child sexual abuse' should be interpreted as any act that would be an offence under the Sexual Offences Act 2003 where the alleged victim is a child under the age of 18. Where the child is aged between 13 and under 16 years old, a report need not be made where the mandated reporter reasonably believes that: the relationship between the parties is consensual and not intimidatory, exploitative or coercive; and the child has not been harmed and is not at risk of being harmed; and there is no material difference in capacity or maturity between the parties engaged in the sexual activity concerned, and there is a difference in age of no more than three years. These exceptions should not, however, apply where the alleged perpetrator is in a position of trust within the meaning of the 2003 Act. Where the child is under the age of 13, a report must always be made. Reports should be made to either local authority children's social care or the police as soon as is practicable. It should be a criminal offence for mandated reporters to fail to report child sexual abuse where they: are in receipt of a disclosure of child sexual abuse from a child or perpetrator; or witness a child being sexually abused.