Potentially offensive content, relating to such matters as race, gender, religion, disability or sexuality, may arise in a wide range of works, and the age rating decision will take account of the strength or impact of its inclusion.

The context in which such content may appear also has a bearing on the decision. Works with such content may receive a less restrictive age rating where discriminatory language and behaviour is implicitly or explicitly criticised; or the work as a whole seeks to challenge such attitudes, or is obviously dated.