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Benchmarks were developed for new entrants and other installations for use in the UK NAP during Phase I of the EU Emissions Trading Scheme. A review has been carried out to assess the Phase I approach and recommend revisions for Phase II. On this page you will find the final reports of the review. The final reports provide the technical background to the new entrants’ benchmarks contained in the UK Phase II NAP. They take into account responses received during the review consultation period. There is also an overview chapter that summarises the overall approach taken when reviewing benchmarks for all sectors.