The plan allows for flexibility given the best available technology; exemptions to the directive can be granted to firms as well if the cost is greater than the benefit.

[2][3] The European Commission undertook a 2-year review with all stakeholders to examine how the legislation on industrial emissions could be improved to offer a high level of protection for the environment and human health while simplifying the existing legislation and cutting unnecessary administrative costs.

[6][needs update] The exemptions have allowed for a large amount of Europe's power plants to exceed the set standards.

[7] There is concern that if the exemptions were removed some plants will be forced to shut down due to the increased cost associated with the best available technology.

The passing of stricter laws now makes it harder for some plants to receive an exemption from the directive.