Compensation offsets are provided for a set of reconstructed samples of an image. Each sample has a sample value. A method of providing the compensation offsets comprises selecting, based on a rate distortion criterion, a classification from among a plurality of predetermined classifications. Each predetermined classification has a classification range smaller than a full range of the sample values and is made up of a plurality of classes, each defining a range of sample values within the classification range, into which class a sample is put if its sample value is within the range of the class concerned. A compensation offset is associated with each class of the selected classification for application to the sample value of each sample of the class.