Afforestation:

Establishment of forest through planting, deliberate seeding or natural regeneration on land that, until then, was under a different land use or not used. Afforestation implies a transformation of land use from non-forest to forest, in accordance with the Food and Agriculture Organisation of the United Nations (‘FAO’) definition of afforestation. Establishment of forest through planting or deliberate seeding on land that, until then, was under a different land use, implies a transformation of land use form non-forest to forest, FAO Global Resources Assessment 2020. Terms and definitions, where forest means a land matching the forest definition as set out in national law, or where not available, is in accordance with the FAO definition of forest (Land spanning more than 0,5 hectares with trees higher than five meters and a canopy cover of more than 10%, or trees able to reach those thresholds in situ. It does not include land that is predominantly under agricultural or urban land use, FAO Global Resources Assessment 2020. Terms and definitions). Afforestation may cover past afforestation as long as it takes place in the period between the planting of the trees and the time when the land use is recognised as a forest.

Rehabilitation and restoration of forests, including reforestation and natural forest regeneration after an extreme event

Rehabilitation and restoration of forests as defined by national law. Where national law does not contain such a definition, rehabilitation and restoration corresponds to a definition with broad agreement in the peer-reviewed scientific literature for specific countries or a definition in line with the FAO concept of forest restoration or a definition in line with one of the definitions of ecological restoration applied to forest, or forest rehabilitation under the Convention on Biological Diversity. The economic activities in this category also include forest activities in line with the FAO definition of ‘reforestation’ and ‘naturally regenerating forest’ after an extreme event, where extreme event is defined by national law, and where national law does not contain such a definition, is in line with the IPCC definition of extreme weather event ; or after a wildfire, where wildfire is defined by national law, and where national law does not contain such a definition, as defined in the European Glossary for wildfires and forest fires.

Forest management:

Forest management as defined by national law. Where national law does not contain such a definition, forest management corresponds to any economic activity resulting from a system applicable to a forest that influences the ecological, economic or social functions of the forest. Forest management assumes no change in land use and occurs on land matching the definition of forest as set out in national law, or where not available, in accordance with the FAO definition of forest.

Conservation forestry:

Forest management activities with the objective of preserving one or more habitats or species. Conservation forestry assumes no change in land category and occurs on land matching the forest definition as set out in national law, or where not available, in accordance with the FAO definition of forest.

Restoration of wetlands:

Restoration of wetlands refers to economic activities that promote a return to original conditions of wetlands and economic activities that improve wetland functions without necessarily promoting a return to pre-disturbance conditions, with wetlands meaning land matching the international definition of wetland or of peatland as set out in the Convention on Wetlands of International Importance especially as Waterfowl Habitat (Ramsar Convention). The concerned area matches the Union definition of wetlands, as provided in the Commission Communication on the wise use and conservation of wetlands.

Conservation, including restoration, of habitats, ecosystems and species:

Initiation, development and realisation on own account or on a fee or contract basis, of conservation activities, including restoration activities, aimed at maintaining or improving the status and trends of terrestrial, freshwater and marine habitats, ecosystems and populations of related fauna and flora species.

The economic activity includes:

(a) activities of in situ conservation, defined by the Convention on Biological Diversity (CBD) as the conservation of ecosystems and natural habitats and the maintenance and recovery of viable populations of species in their natural surroundings;

(b) activities of restoration defined as activities actively or passively assisting the recovery (i) of an ecosystem towards or to good condition; (ii) of a habitat type to the highest level of condition attainable and to its favourable reference area or natural extent; (iii) of a habitat of a species to a sufficient quality and quantity; or (iv) of species populations to satisfactory levels.

The economic activity does not include ex situ conservation of components of biological diversity, including in botanical gardens, zoos, aquaria or seed banks.

Manufacture of renewable energy technologies:

Manufacture of renewable energy technologies, where renewable energy is defined in Article 2(1) of Directive (EU) 2018/2001.

Manufacture of equipment for the production and use of hydrogen:

Manufacture of equipment for the production and use of hydrogen.

Manufacture of equipment for the production and use of hydrogen, where the hydrogen for the production of which equipment is manufactured complies with the life cycle GHG emissions savings requirement of 73,4 % [resulting in life-cycle GHG emissions lower than 3 tCO2e/tH2] and of 70 % for hydrogen-based synthetic fuels relative to a fossil fuel comparator of 94 g CO2e/MJ in analogy to the approach set out in Article 25(2) of and Annex V to Directive (EU) 2018/2001 of the European Parliament and of the Council.

Manufacture of low carbon technologies for transport:

Manufacture, repair, maintenance, retrofitting, repurposing and upgrade of low carbon transport vehicles, rolling stock and vessels.

Manufacture, repair, maintenance, retrofitting, repurposing and upgrade of low carbon transport vehicles, rolling stock and vessels, where the technology is one of the following:

(a) trains, passenger coaches and wagons that have zero direct (tailpipe) CO2 emissions;

(b) trains, passenger coaches and wagons that have zero direct tailpipe CO2 emission when operated on a track with necessary infrastructure, and use a conventional engine where such infrastructure is not available (bimode);

(c) urban, suburban and road passenger transport devices, where the direct (tailpipe) CO2 emissions of the vehicles are zero;

(d) until 31 December 2025, vehicles designated as categories M2 and M3 that have a type of bodywork classified as ‘CA’ (single-deck vehicle), ‘CB’ (double-deck vehicle), ‘CC’ (single-deck articulated vehicle) or ‘CD’ (double-deck articulated vehicle), and comply with the latest EURO VI standard, i.e. both with the requirements of Regulation (EC) No 595/2009 and, from the time of the entry into force of amendments to that Regulation, in those amending acts, even before they become applicable, and with the latest step of the Euro VI standard set out in Table 1 of Appendix 9 to Annex I to Regulation (EU) No 582/2011 where the provisions governing that step have entered into force but have not yet become applicable for this type of vehicle (91). Where such standard is not available, the direct CO2 emissions of the vehicles are zero;

(e) personal mobility devices with a propulsion that comes from the physical activity of the user, from a zero-emissions motor, or a mix of zero-emissions motor and physical activity;

(f) vehicles of category M1 and N1 classified as light-duty vehicles (92) with:

(i) until 31 December 2025: specific emissions of CO2, as defined in Article 3(1), point (h), of Regulation (EU) 2019/631, lower than 50 g CO2/km (low- and zero-emission light-duty vehicles);

(ii) from 1 January 2026: specific emissions of CO2, as defined in Article 3(1), point (h), of Regulation (EU) 2019/631, are zero;

(g)vehicles of category L with tailpipe CO2 emissions equal to 0g CO2e/km calculated in accordance with the emission test laid down in Regulation (EU) 168/2013;

(h)vehicles of category N2 and N3, and N1classified as heavy-duty vehicles, not dedicated to transporting fossil fuels with a technically permissible maximum laden mass not exceeding 7,5 tonnes that are ‘zero-emission heavy-duty vehicles’ as defined in Regulation (EU) 2019/1242;

(i)vehicles of category N2 and N3 not dedicated to transporting fossil fuels with a technically permissible maximum laden mass exceeding 7,5 tonnes that are zero-emission heavy-duty vehicles’, as defined in Article 3, point (11), of Regulation (EU) 2019/1242 or ‘low-emission heavy-duty vehicles’ as defined in Article 3, point (12) of that Regulation;

(j)inland passenger water transport vessels that:

(i)have zero direct (tailpipe) CO2 emissions;

(ii)until 31 December 2025, are hybrid or dual fuel vessels using at least 50 % of their energy from zero direct (tailpipe) CO2 emission fuels or plug-in power for their normal operation;

(k)inland freight water transport vessels, not dedicated to transporting fossil fuels, that:

(i) have zero direct (tailpipe) CO2 emission;

(ii)until 31 December 2025, have direct (tailpipe) emissions of CO2 per tonne kilometre (g CO2/tkm), calculated (or estimated in case of new vessels) using the Energy Efficiency Operational Indicator (94), 50 % lower than the average reference value for emissions of CO2 defined for heavy duty vehicles (vehicle subgroup 5- LH) in accordance with Article 11 of Regulation (EU) 2019/1242;

(l)sea and coastal freight water transport vessels, vessels for port operations and auxiliary activities, that are not dedicated to transporting fossil fuels, that:

(i) have zero direct (tailpipe) CO2 emissions;

(ii) until 31 December 2025, are hybrid and dual fuel vessels that derive at least 25 % of their energy from zero direct (tailpipe) CO2 emission fuels or plug-in power for their normal operation at sea and in ports;

(iii) until 31 December 2025, and only where it can be proven that the vessels are used exclusively for operating coastal and short sea services designed to enable modal shift of freight currently transported by land to sea, the vessels that have direct (tailpipe) CO2 emissions, calculated using the International Maritime Organization (IMO) Energy Efficiency Design Index (EEDI) (95), 50 % lower than the average reference CO2 emissions value defined for heavy duty vehicles (vehicle subgroup 5-LH) in accordance with Article 11 of Regulation (EU) 2019/1242;

(iv)until 31 December 2025, the vessels have an attained Energy Efficiency Design Index (EEDI) value 10 % below the EEDI requirements applicable on 1 April 2022 (96) if the vessels are able to run on zero direct (tailpipe) CO2 emission fuels or on fuels from renewable sources (97);

(m) sea and coastal passenger water transport vessels, not dedicated to transporting fossil fuels, that:

(i)have zero direct (tailpipe) CO2 emissions;

(ii) until 31 December 2025, hybrid and dual fuel vessels derive at least 25 % of their energy from zero direct (tailpipe) CO2 emission fuels or plug-in power for their normal operation at sea and in ports;

(iii)until 31 December 2025, the vessels have an attained Energy Efficiency Design Index (EEDI) value 10 % below the EEDI requirements applicable on 1 April 2022 if the vessels are able to run on zero direct (tailpipe) CO2 emission fuels or on fuels from renewable sources.

Manufacture of batteries:

Manufacture of rechargeable batteries, battery packs and accumulators for transport, stationary and off-grid energy storage and other industrial applications. Manufacture of respective components (battery active materials, battery cells, casings and electronic components).

Recycling of end-of-life batteries.

Manufacture of energy efficiency equipment for buildings:

Manufacture of energy efficiency equipment for buildings.

Manufacture of one or more of the following energy efficiency equipment products and their key components for buildings:

(a)windows with U-value lower or equal to 1,0 W/m2K;

(b)doors with U-value lower or equal to 1,2 W/m2K;

(c)external wall systems with U-value lower or equal to 0,5 W/m2K;

(d)roofing systems with U-value lower or equal to 0,3 W/m2K;

(e)insulating products with a lambda value lower or equal to 0,06 W/mK;

(f)household appliances falling into the highest two populated classes of energy efficiency classes in accordance with Regulation (EU) 2017/1369 and the delegated acts adopted under that Regulation;

(g)light sources rated in the highest two populated classes of energy efficiency in accordance with Regulation (EU) 2017/1369 and delegated acts adopted under that Regulation;

(h)space heating and domestic hot water systems rated in the highest two populated classes of energy efficiency in accordance with Regulation (EU) 2017/1369 and delegated acts adopted under that Regulation;

(i)cooling and ventilation systems rated in the highest two populated classes of energy efficiency in accordance with Regulation (EU) 2017/1369 and delegated acts adopted under that Regulation;

(j)presence and daylight controls for lighting systems;

(k)heat pumps compliant with the technical screening criteria set out in Section 4.16 of this Annex;

(l)façade and roofing elements with a solar shading or solar control function, including those that support the growing of vegetation;

(m)energy-efficient building automation and control systems for residential and non-residential buildings;

(n)zoned thermostats and devices for the smart monitoring of the main electricity loads or heat loads for buildings, and sensoring equipment;

(o)products for heat metering and thermostatic controls for individual homes connected to district heating systems, for individual flats connected to central heating systems serving a whole building, and for central heating systems;

(p)district heating exchangers and substations compliant with the district heating/cooling distribution activity set out in Section 4.15 of this Annex;

(q)products for smart monitoring and regulating of heating system, and sensoring equipment.

Manufacture of other low carbon technologies:

Manufacture of technologies aimed at substantial GHG emission reductions in other sectors of the economy, where those technologies are not covered in Sections 3.1 to 3.5 of this Annex.

Manufacture of technologies aimed at substantial GHG emission reductions in other sectors of the economy, where those technologies are not covered in Sections 3.1 to 3.5 of this Annex and where those technologies demonstrate substantial life-cycle GHG emission savings compared to the best performing alternative technology, product or solution available on the market, calculated using Commission Recommendation 2013/179/EU or ISO 14067:2018 or ISO 14064-1:2018 and where the quantified life-cycle GHG emission savings are verified by an independent third party.

Manufacture of cement:

Manufacture of cement clinker, cement or alternative binder.

Manufacture of aluminium:

Manufacture of aluminium through primary alumina (bauxite) process or secondary aluminium recycling.

Manufacture of iron and steel:

Manufacture of iron and steel.

Manufacture of hydrogen:

Manufacture of hydrogen and hydrogen-based synthetic fuels

Manufacture of carbon black:

Manufacture of carbon black.

Manufacture of soda ash:

Manufacture of disodium carbonate (soda ash, sodium carbonate, carbonic acid disodium salt).

Manufacture of chlorine:

Manufacture of chlorine.

Manufacture of organic basic chemicals:

Manufacture of:

(a) high value chemicals (HVC): (i) acetylene; (ii) ethylene; (iii) propylene; (iv) butadiene.

(b) Aromatics: (i) mixed alkylbenzenes, mixed alkylnaphthalenes other than HS 2707 or 2902; (ii) cyclohexane; (iii) benzene; (iv) toluene; (v) o-Xylene; (vi) p-Xylene; (vii) m-Xylene and mixed xylene isomers; (viii) ethylbenzene; (ix) cumene; (x) biphenyl, terphenyls, vinyltoluenes, other cyclic hydrocarbons excluding cyclanes, cyclenes, cycloterpenes, benzene, toluene, xylenes, styrene, ethylbenzene, cumene, naphthalene, anthracene; (xi) benzol (benzene), toluol (toluene) and xylol (xylenes) (xii) naphthalene and other aromatic hydrocarbon mixtures (excluding benzole, toluole, xylole).

(c) vinyl chloride;

(d) styrene;

(e) ethylene oxide;

(f) monoethylene glycol;

(g) adipic acid.

Manufacture of anhydrous ammonia:

Manufacture of anhydrous ammonia.

Manufacture of nitric acid:

Manufacture of nitric acid.

Manufacture of plastics in primary form:

Manufacture resins, plastics materials and non-vulcanisable thermoplastic elastomers, the mixing and blending of resins on a custom basis, as well as the manufacture of non-customised synthetic resins.

Manufacture of automotive and mobility components:

Manufacture, repair, maintenance, retrofitting, repurposing and upgrade of mobility components for zero-emission personal mobility devices and of automotive and mobility systems, components, separate technical units, parts and spare parts as defined in Article 3, points (18) to (21) and (23) of Regulation (EU) 2018/858 of the European Parliament and of the Council, type approved, designed, and constructed for use only in vehicles and buses of category M1, M2, M3, N1, N2 and N3, and in Article 3, points (15) to (18) and (21) in Regulation (EU) No 168/2013 of the European Parliament and of the Council, type approved, designed, and constructed for use only in vehicles of category L meeting the criteria set out in this Section and which are essential for delivering and improving the environmental performance of the vehicle.

Manufacture of rail rolling stock constituents:

Manufacture, installation, technical consulting, retrofitting, upgrade, repair, maintenance, and repurposing of products, equipment, systems, and software related to the rail constituents detailed in Point 2.7 of Annex II to Directive (EU) 2016/797.

Manufacture, installation, and servicing of high, medium and low voltage electrical equipment for electrical transmission and distribution that result in or enable a substantial contribution to climate change mitigation:

The economic activity develops, manufactures, installs, maintains or services electrical products, equipment or systems, or software aimed at substantial GHG emission reductions in high, medium and low voltage electrical transmission and distribution systems through electrification, energy efficiency, integration of renewable energy or efficient power conversion.

The economic activity includes systems to integrate renewable sources of energy in the electric grid, interconnect or increase grid automation, flexibility and stability, manage demand-side response, develop low carbon transport or heat, or deploy smart metering technologies for substantial improvement of energy efficiency.

The economic activity in this category does not include heat and power generating equipment and electrical appliances.

Manufacture of aircraft:

Manufacture, repair, maintenance, overhaul, retrofitting, design, repurposing and upgrade of aircraft and aircraft parts and equipment.

Manufacture, installation and associated services for leakage control technologies enabling leakage reduction and prevention in water supply systems:

The economic activity manufactures, installs, or provides associated services for leakage control technologies that enable leakage reduction and prevention in water supply systems (WSSs).

Manufacture of plastic packaging goods:

Manufacture of plastic packaging goods.

Manufacture of electrical and electronic equipment:

Manufacturing of electrical and electronic equipment for industrial, professional and consumer use.

Manufacture of active pharmaceutical ingredients (API) or active substances:

Manufacture of active pharmaceutical ingredients (API) or active substances.

Manufacture of medicinal products:

Manufacture of medicinal products.

Electricity generation using solar photovoltaic technology:

Construction or operation of electricity generation facilities that produce electricity using solar photovoltaic (PV) technology.

Electricity generation using concentrated solar power (CSP) technology:

Construction or operation of electricity generation facilities that produce electricity using concentrated solar power (CSP) technology.

Electricity generation from wind power:

Construction or operation of electricity generation facilities that produce electricity from wind power.

Electricity generation from ocean energy technologies:

Construction or operation of electricity generation facilities that produce electricity from ocean energy.

Electricity generation from hydropower:

Construction or operation of electricity generation facilities that produce electricity from hydropower.

Electricity generation from geothermal energy:

Construction or operation of electricity generation facilities that produce electricity from geothermal energy.

Electricity generation from renewable non-fossil gaseous and liquid fuels:

Construction or operation of electricity generation facilities that produce electricity using gaseous and liquid fuels of renewable origin. This activity does not include electricity generation from the exclusive use of biogas and bioliquid fuels.

Electricity generation from bioenergy:

Construction and operation of electricity generation installations that produce electricity exclusively from biomass, biogas or bioliquids, excluding electricity generation from blending of renewable fuels with biogas or bioliquids.

Transmission and distribution of electricity:

Construction and operation of transmission systems that transport the electricity on the extra high-voltage and high-voltage interconnected system.

Construction and operation of distribution systems that transport electricity on high-voltage, medium-voltage and low-voltage distribution systems

Storage of electricity:

Construction and operation of facilities that store electricity and return it at a later time in the form of electricity. The activity includes pumped hydropower storage.

Storage of thermal energy:

Construction and operation of facilities that store thermal energy and return it at a later time in the form of thermal energy or other energy vectors.

Storage of hydrogen:

Construction and operation of facilities that store hydrogen and return it at a later time.

Manufacture of biogas and biofuels for use in transport and of bioliquids:

Manufacture of biogas or biofuels for use in transport and of bioliquids.

Transmission and distribution networks for renewable and low-carbon gases:

Conversion, repurposing or retrofit of gas networks for the transmission and distribution of renewable and low-carbon gases.

Construction or operation of transmission and distribution pipelines dedicated to the transport of hydrogen or other low-carbon gases.

District heating/cooling distribution:

Construction, refurbishment and operation of pipelines and associated infrastructure for distribution of heating and cooling, ending at the sub-station or heat exchanger.

Installation and operation of electric heat pumps:

Installation and operation of electric heat pumps.

Cogeneration of heat/cool and power from solar energy:

Construction and operation of facilities co-generating electricity and heat/cool from solar energy.

Cogeneration of heat/cool and power from geothermal energy:

Construction and operation of facilities co-generating heat/cool and power from geothermal energy.

Cogeneration of heat/cool and power from renewable non-fossil gaseous and liquid fuels:

Construction and operation of combined heat/cool and power generation facilities using gaseous and liquid fuels of renewable origin. This activity does not include cogeneration of heat/cool and power from the exclusive use of biogas and bio-liquid fuels.

Cogeneration of heat/cool and power from bioenergy:

Construction and operation of installations used for cogeneration of heat/cool and power exclusively from biomass, biogas or bioliquids, and excluding cogeneration from blending of renewable fuels with biogas or bioliquids.

Production of heat/cool from solar thermal heating:

Construction and operation of facilities producing heat/cool from solar thermal heating technology.

Production of heat/cool from geothermal energy:

Construction or operation of facilities that produce heat/cool from geothermal energy.

Production of heat/cool from renewable non-fossil gaseous and liquid fuels:

Construction and operation of heat generation facilities that produce heat/cool using gaseous and liquid fuels of renewable origin. This activity does not include production of heat/cool from the exclusive use of biogas and bioliquid fuels.

Production of heat/cool from bioenergy:

Construction and operation of facilities that produce heat/cool exclusively from biomass, biogas or bioliquids, and excluding production of heat/cool from blending of renewable fuels with biogas or bioliquids.

Production of heat/cool using waste heat:

Construction and operation of facilities that produce heat/cool using waste heat.

Pre-commercial stages of advanced technologies to produce energy from nuclear processes with minimal waste from the fuel cycle:

Research, development, demonstration and deployment of innovative electricity generation facilities, licenced by Member States’ competent authorities in accordance with applicable national law, that produce energy from nuclear processes with minimal waste from the fuel cycle.

Construction and safe operation of new nuclear power plants, for the generation of electricity or heat, including for hydrogen production, using best-available technologies:

Construction and safe operation of new nuclear installations for which the construction permit has been issued by 2045 by Member States’ competent authorities, in accordance with applicable national law, to produce electricity or process heat, including for the purposes of district heating or industrial processes such as hydrogen production (new nuclear installations), as well as their safety upgrades.

Electricity generation from nuclear energy in existing installations:

Modification of existing nuclear installations for the purposes of extension, authorised by Member States’ competent authorities by 2040 in accordance with applicable national law, of the service time of safe operation of nuclear installations that produce electricity or heat from nuclear energy (‘nuclear power plants’).

Electricity generation from fossil gaseous fuels:

Construction or operation of electricity generation facilities that produce electricity using fossil gaseous fuels. This activity does not include electricity generation from the exclusive use of renewable non-fossil gaseous and liquid fuels as referred to in Section 4.7 of this Annex and biogas and bio-liquid fuels as referred to in Section 4.8 of this Annex.

High-efficiency co-generation of heat/cool and power from fossil gaseous fuels:

Construction, refurbishment, and operation of combined heat/cool and power generation facilities using fossil gaseous fuels. This activity does not include high-efficiency co-generation of heat/cool and power from the exclusive use of renewable non-fossil gaseous and liquid fuels referred to in Section 4.19 of this Annex, and biogas and bio-liquid fuels referred to in Section 4.20 of this Annex.

Production of heat/cool from fossil gaseous fuels in an efficient district heating and cooling system:

Construction, refurbishment and operation of heat generation facilities that produce heat/cool using fossil gaseous fuels connected to efficient district heating and cooling within the meaning of Article 2, point (41) of Directive 2012/27/EU. This activity does not include production of heat/cool in an efficient district heating from the exclusive use of renewable non-fossil gaseous and liquid fuels referred to in Section 4.23 of this Annex and biogas and bio-liquid fuels referred to in Section 4.24 of this Annex.

Construction, extension and operation of water collection, treatment and supply systems:

Construction, extension and operation of water collection, treatment and supply systems.

Renewal of water collection, treatment and supply systems:

Renewal of water collection, treatment and supply systems including renewals to water collection, treatment and distribution infrastructures for domestic and industrial needs. It implies no material changes to the volume of flow collected, treated or supplied.

Construction, extension and operation of waste water collection and treatment:

Construction, extension and operation of centralised waste water systems including collection (sewer network) and treatment.

Renewal of waste water collection and treatment:

Renewal of centralised waste water systems including collection (sewer network) and treatment. It implies no material change related to the load or volume of flow collected or treated in the waste water system.

Collection and transport of non-hazardous waste in source segregated fractions:

Separate collection and transport of non-hazardous waste in single or comingled fractions aimed at preparing for reuse or recycling.

Anaerobic digestion of sewage sludge:

Construction and operation of facilities for the treatment of sewage sludge by anaerobic digestion with the resulting production and utilisation of biogas or chemicals.

Anaerobic digestion of bio-waste:

Construction and operation of dedicated facilities for the treatment of separately collected bio-waste through anaerobic digestion with the resulting production and utilisation of biogas and digestate and/or chemicals.

Composting of bio-waste:

Construction and operation of dedicated facilities for the treatment of separately collected bio-waste through composting (aerobic digestion) with the resulting production and utilisation of compost.

Material recovery from non-hazardous waste:

Construction and operation of facilities for the sorting and processing of separately collected non-hazardous waste streams into secondary raw materials involving mechanical reprocessing, except for backfilling purposes.

Landfill gas capture and utilisation:

Installation and operation of infrastructure for landfill gas capture and utilisation in permanently closed landfills or landfill cells using new or supplementary dedicated technical facilities and equipment installed during or post landfill or landfill cell closure.

Transport of CO2:

Transport of captured CO2 via all modes. Construction and operation of CO2 pipelines and retrofit of gas networks where the main purpose is the integration of captured CO2.

Transport of captured CO2 via all modes, construction and operation of CO2 pipelines and retrofit of gas networks where the main purpose is the integration of captured CO2 and where:

(a) the CO2 transported from the installation where it is captured to the injection point does not lead to CO2 leakages above 0.5 % of the mass of CO2 transported;

(b) the CO2 is delivered to a permanent CO2 storage site that meets the criteria for underground geological storage of CO2 set out in section 5.12 of this Annex; or to other transport modalities, which lead to permanent CO2 storage site that meet those criteria;

(c) appropriate leak detection systems are applied and a monitoring plan is in place, with the report verified by an independent third party;

(d) the activity may include the installation of assets that increase the flexibility and improve the management of an existing network.

Underground permanent geological storage of CO2:

Permanent storage of captured CO2 in appropriate underground geological formations.

Desalination:

Construction, operation, upgrade, extension and renewal of desalination plants to produce water to be distributed in drinking water supply systems.

The economic activity includes abstraction of marine or brackish water, pre-treatment (such as treatment designed to remove contaminants, scale formation or membrane fouling), treatment (such as reverse osmosis using membrane technology), post-treatment (disinfection and conditioning) and storage of processed water. The economic activity also includes the disposal of brine (reject water) accomplished by means of deep-sea pipes or outflows providing dilution, or through other brine discharge techniques for plants located on more inland sites (such as for brackish water desalination).

Phosphorus recovery from waste water:

Construction, upgrade, operation and renewal of facilities for recovery of phosphorus from urban waste water treatment plants (WWTP) (aqueous phase and sludge) and from materials (i.e. ashes) after thermal oxidation (i.e. incineration) of sewage sludge.

The economic activity only includes the facilities and processes that make phosphorus recovery possible, not the previous steps, such as waste water treatment or incineration facilities.

Production of alternative water resources for purposes other than human consumption:

Construction, extension, operation and renewal of facilities for producing reclaimed water, facilities for harvesting rain and storm water and facilities for collection and treatment of grey water.

These alternative water resources are used to replace water from abstraction or from the drinking water supply systems and can be used for aquifer recharge, irrigation, industrial reuse, recreation and any other municipal use.

The economic activity only includes the facilities and processes that make it possible for the water to be reused, such as facilities for recharging aquifers or surface water storages, and does not include the previous steps, such as primary and secondary steps in the waste water treatment plant or the subsequent steps, necessary for the final reuse of these alternative water resources, such as irrigation systems.

The economic activity does not include desalination.

This economic activity does not include supply of water for the purpose of human consumption.

Collection and transport of non-hazardous and hazardous waste:

Separate collection and transport of non-hazardous and hazardous waste aimed at preparing for re-use or recycling, including the construction, operation and upgrade of facilities involved in the collection and transport of such waste, such as civic amenity centres and waste transfer stations, as a means for material recovery.

Treatment of hazardous waste:

Construction, upgrade, and operation of dedicated facilities for the treatment of hazardous waste as a means for material recovery operations.

This economic activity covers both in situ and ex situ material recovery operations of waste classified as hazardous waste in accordance with the European List of Waste established by Commission Decision 2000/532/EC and in accordance with Annex III to Directive 2008/98/EC. This includes the following streams:

(a) solvent reclamation or regeneration;

(b) regeneration of acids and bases;

(c) recycling or reclamation of inorganic materials other than metals or metal compounds;

(d) recovery of components used for pollution abatement;

(e) recovery of components from catalysts;

(f) re-refining of oil lubricants and other industrial waste oils (excluding for use as fuel or incineration).

The economic activity does not include the reuse of substances that do not qualify as waste, such as by-products or residues from production activities, in accordance with Article 5 of Directive 2008/98/EC.

The economic activity does not include recovery of materials from batteries, Waste from Electrical and Electronic Equipment (WEEE), End-of-Life Vehicles (ELV), inorganic materials from incineration processes, such as ashes, slags or dust. The economic activity does not include the treatment and recovery of nuclear waste.

Construction, repurposing, upgrade, and operation of dedicated facilities for the treatment of hazardous waste, including the incineration of non-recyclable hazardous waste (operations D10), biological treatment of hazardous waste (operations D8) and physico-chemical treatment (operations D9).

The activity does not include:

(a)disposal operations (as set out in Annex I to the Directive 2008/98/EC) of hazardous waste such as landfilling or permanent storage;

(b)incineration of recyclable hazardous waste and incineration of non-hazardous waste;

(c)treatment and disposal of toxic live or dead animals and other contaminated waste;

(d)treatment and disposal of radioactive nuclear waste.

Recovery of bio-waste by anaerobic digestion or composting:

Construction and operation of facilities for the treatment of separately collected bio-waste through anaerobic digestion or composting with the resulting production and utilisation of biogas, biomethane, digestate, compost or chemicals.

Depollution and dismantling of end-of-life products:

Construction, operation and upgrade of facilities dismantling and depolluting complex end-of-life products, movable assets and their components for materials recovery or preparation for re-use of components.

The economic activity includes the dismantling of end-of-life products and movable assets and their components of any type, such as automobiles, ships and electrical and electronic equipment (EEE) for material recovery.

The economic activity does not include the treatment of batteries stemming from separate collection or removed during dismantling and depollution activities, and the demolition and wrecking of buildings and other structures.

Sorting and material recovery of non-hazardous waste:

Construction, upgrade, and operation of facilities for the sorting or recovery of non-hazardous waste streams into high quality secondary raw materials using a mechanical transformation process.

The economic activity does not include sorting and recovery of combustible fractions from mixed residual waste for the production of refuse-derived fuel, such as in mechanical and biological treatment plants.

Water supply:

Construction, extension, operation, and renewal of water collection, treatment and supply systems intended for human consumption based on the abstraction of natural resources of water from surface or ground water sources.

The economic activity includes abstraction of the water resource, necessary treatment to make the quality of water compliant with the applicable legislation and distribution to the population and food business operators in piped systems.

The economic activity does not cover irrigation and abstraction of water resources for desalination of marine or brackish water.

Urban waste water treatment:

Construction, extension, upgrade, operation and renewal of urban waste water infrastructure including treatment plants, sewer networks, storm water management structures, connections to the waste water infrastructure, decentralised wastewater treatment facilities, including individual and other appropriate systems, and discharge structures for treated effluent. The activity may include innovative and advanced treatments, including the removal of micropollutants.

Sustainable urban drainage systems (SUDS):

Construction, extension, operation and renewal of urban drainage systems facilities that mitigate pollution and flood hazards due to discharges of urban runoff and improve the urban water quality and quantity, by harnessing natural processes, such as infiltration and retention.

The activity includes SUDS promoting infiltration, evaporation and other stormwater treatments (including water butts, site layout and management, pervious pavements, filter drains, swales, filter strips, ponds, wetlands, soakaways, infiltration trenches and basins, green roofs, bioretention areas and stormwater pre-treatment devices, including sand filters or silt removal devices and other innovative systems.

The activity does not include nature-based solutions for flood and drought risk prevention and protection outside the urban environment.

Collection and transport of hazardous waste:

Separate collection and transport of hazardous waste prior to treatment, material recovery or disposal, including the construction, operation and upgrade of facilities involved in the collection and transport of such waste, such as hazardous waste transfer stations, as a means for appropriate treatment.

Remediation of legally non-conforming landfills and abandoned or illegal waste dumps:

Remediation of legally non-conforming landfills and of abandoned or illegal waste dumps that have been closed and are not taking in further waste other than possibly inert or biostabilised waste to be used as landfill cover material (as far as allowed in the environmental permit for the remediation project).

The activity may include any of the following remediation strategies and sub-activities typically implemented as part of projects aimed at removing, controlling, containing or diminishing polluting emissions from non-conforming landfills and abandoned or illegal dumpsites:

(a) remediation through environmental isolation of non-conforming or illegal landfills or dumpsites at the present site, including:

(i) physical isolation, concentration, structural stabilisation and protection of the non-conforming or illegal landfill or dumpsite, including application of hydraulic barriers, sealing, drainage and cover layers;

(ii) installation, operation and maintenance of drainage and separate collection and treatment systems for leachates and run-off water prior to discharge;

(iii) installation, operation and maintenance of landfill gas collection, abatement and control systems, including wells, piping and flaring systems;

(iv) application of top soil and vegetation cover for renaturation purposes;

(b) remediation through excavation and removal of non-conforming or illegal

landfills or dumpsites with subsequent treatment, recovery or disposal of excavated waste, including:

(i) selective excavation of the waste deposited on the site, loading and transport to existing permitted treatment, recovery or disposal facilities with separate management of non-hazardous and hazardous waste;

(ii) sorting and recovery of materials and fuels from excavated non-hazardous waste, including the installation, operation and maintenance of dedicated facilities and equipment for the duration of the remediation project;

(c) remediation through decontamination of soils, surface and groundwater at the place of pollution, including the following:

(i) selective excavation, loading, transport, temporary storage, backfilling of soil, with separate management of non-contaminated and contaminated soils;

(ii) treatment of contaminated soil or water, either in situ or ex situ, using in particular physical, chemical or biological methods, including the installation, operation and maintenance of dedicated facilities for the duration of the remediation project;

(iii) application of hydraulic barriers, active and passive barriers intended to limit/prevent migration of pollutants.

The activity also includes all of the following sub-activities that are required to prepare, plan, monitor and follow-up on the above remediation measures:

(a) preparatory investigations, including data collection and surveying activities (in particular geological or hydrological), technical feasibility and environmental impact studies required to define the remediation project;

(b) site preparation, including earth moving and levelling works, construction or reinforcement of perimeter walls or fences, primary access and internal roads, demolition of buildings or other structures on the landfill site;

(c) monitoring and control of the remediation measures, including:

(i) sampling of soil, water, sediment, biota or other materials;

(ii) laboratory analysis of samples to identify the nature and concentration of pollutants;

(iii) installation, operation and maintenance of monitoring facilities and equipment such as observation wells in and outside the perimeter of the landfill site;

(d) implementation of other environmental protection and pollution prevention and control measures to comply with the conditions imposed in the environmental permit for the remediation project, including measures for safeguarding safety of operations on-site and health of workers, such as for fire control, flood protection, hazardous waste management.

The activity does not include:

(a) the permanent closure, rehabilitation and after care of existing or new landfills that comply with the Council Directive 1999/31/EC (60), or for activities located in third countries having equivalent national legislation or otherwise aligned with recognised international industry standards;

(b) landfill gas transformation for utilisation as energy carrier or industry feedstock;

(c) redevelopment of the remediated site for other economic use such as recreational, residential or commercial areas, installation of photovoltaic (PV) panels;

(d) compensatory measures for pollution caused by the landfill or dumpsite such as the development and operation of alternative water supply systems for affected population living in the surrounding area.

Remediation of contaminated sites and areas:

The activity includes:

(a) decontamination or remediation of soils and groundwater in the polluted area, either in situ or ex situ, in particular using physical, chemical or biological methods;

(b) decontamination or remediation of contaminated industrial plants or sites;

(c) decontamination or remediation of surface water and its shores following accidental pollution, such as through collection of pollutants or through physical, chemical or biological methods;

(d) cleaning up oil spills and other types of pollutants on or in:

(i) surface water including rivers, lakes, coastal waters or transitional waters;

(ii) groundwater as defined in Directive 2000/60/EC;

(iii) marine water as defined in Directive 2008/56/EC;

(iv) sediments (for all surface water types);

(v) aquatic ecosystems;

(vi) buildings;

(vii) soil;

(viii)terrestrial ecosystems;

(e) material abatement of hazardous substances, mixtures or products, such as asbestos or lead-based paint;

(f) other specialised pollution-control activities;

(g) clean-up after disasters from natural hazards, such as flooding, or earthquake;

(h) remediation of disused mining sites or legacies not associated with extraction revenues;

(i) containment operations, hydraulic barriers, active and passive barriers intended to limit or prevent migration of pollutants.

The activity also includes all activities that are required to prepare, plan, monitor and follow-up the decontamination or remediation activity itself, such as:

(a) preparatory investigations, including data collection and surveying activities (in particular geological or hydrological), technical feasibility and environmental impact studies required to define the remediation project;

(b) monitoring and control of the remediation measures, including:

(i) sampling of soil, water, sediment, biota or other materials;

(ii) laboratory analysis of samples to identify the nature and concentration of pollutants;

(iii) installation, operation and maintenance of monitoring facilities and equipment such as observation wells in and outside the perimeter of the remediation site;

(c) demolition of contaminated buildings or other structures, dismantling large-scale machinery and equipment (i.e. decommissioning) and removal of surface sealing and concreting;

(d) earth moving or dredging, including excavation, landfilling, levelling, construction or reinforcement of perimeter walls or fences, primary access and internal roads and any other activities necessary to operate the decontamination;

(e) implementation of other environmental protection and pollution prevention and control measures to comply with the conditions imposed in the environmental permit for the remediation project, including measures for safeguarding safety of operations on-site and health of workers (such as for fire control, flood protection, hazardous waste management), protection of workers, site access control, management of invasive species before or during decontamination or remediation, reinforcement operations carried out prior to or during decontamination.

This economic activity does not include:

(a) pest control in agriculture;

(b) purification of water for water supply purposes;

(c) decontamination or remediation of nuclear plants and sites;

(d) treatment and disposal of hazardous or non-hazardous waste unrelated to the site contamination problem;

(e) morphological remediation;

(f) remediation of legally non-conforming landfills and abandoned or illegal waste dumps unrelated to the site under remediation (See Section 2.3 of this Annex);

(g) emergency services (see Section 14.1 of Annex II to Delegated Regulation (EU) 2021/2139);

(h) outdoor sweeping and watering of streets.

Passenger interurban rail transport:

Purchase, financing, rental, leasing and operation of passenger transport using railway rolling stock on mainline networks, spread over an extensive geographic area, passenger transport by interurban railways and operation of sleeping cars or dining cars as an integrated operation of railway companies.

Freight rail transport:

Purchase, financing, leasing, rental and operation of freight transport on mainline rail networks as well as short line freight railroads.

Urban and suburban transport, road passenger transport:

Purchase, financing, leasing, rental and operation of urban and suburban transport vehicles for passengers and road passenger transport.

For motor vehicles, operation of vehicles designated as category M2 or M3, in accordance with Article 4(1) of Regulation (EU) 2018/858, for the provision of passenger transport.

The economic activities in this category may include operation of different modes of land transport, such as by motor bus, tram, streetcar, trolley bus, underground and elevated railways.

This also includes town-to-airport or town-to-station lines and operation of funicular railways and aerial cableways where part of urban or suburban transit systems.

The economic activities in this category also include scheduled long-distance bus services, charters, excursions and other occasional coach services, airport shuttles (including within airports), operation of school buses and buses for the transport.

Operation of personal mobility devices, cycle logistics:

Selling, purchasing, financing, leasing, renting and operation of personal mobility or transport devices where the propulsion comes from the physical activity of the user, from a zero-emissions motor, or a mix of zero-emissions motor and physical activity. This includes the provision of freight transport services by (cargo) bicycles.

Transport by motorbikes, passenger cars and light commercial vehicles:

Purchase, financing, renting, leasing and operation of vehicles designated as category M1), N1, both falling under the scope of Regulation (EC) No 715/2007 of the European Parliament and of the Council, or L (2- and 3-wheel vehicles and quadricycles).

Freight transport services by road:

Purchase, financing, leasing, rental and operation of vehicles designated as category N1, N2 or N3 falling under the scope of EURO VI, step E or its successor, for freight transport services by road.

Inland passenger water transport:

Purchase, financing, leasing, rental and operation of passenger vessels on inland waters, involving vessels that are not suitable for sea transport.

Inland freight water transport:

Purchase, financing, leasing, rental and operation of freight vessels on inland waters, involving vessels that are not suitable for sea transport.

Retrofitting of inland water passenger and freight transport:

Retrofit and upgrade of vessels for transport of freight or passengers on inland waters, involving vessels that are not suitable for sea transport.

Sea and coastal freight water transport, vessels for port operations and auxiliary activities:

Purchase, financing, chartering (with or without crew) and operation of vessels designed and equipped for transport of freight or for the combined transport of freight and passengers on sea or coastal waters, whether scheduled or not. Purchase, financing, renting and operation of vessels required for port operations and auxiliary activities, such as tugboats, mooring vessels, pilot vessels, salvage vessels and ice-breakers.

Sea and coastal passenger water transport:

Purchase, financing, chartering (with or without crew) and operation of vessels designed and equipped for performing passenger transport, on sea or coastal waters, whether scheduled or not. The economic activities in this category include operation of ferries, water taxies and excursions, cruise or sightseeing boats.

Retrofitting of sea and coastal freight and passenger water transport:

Retrofit and upgrade of vessels designed and equipped for the transport of freight or passengers on sea or coastal waters, and of vessels required for port operations and auxiliary activities, such as tugboats, mooring vessels, pilot vessels, salvage vessels and ice-breakers.

Infrastructure for personal mobility, cycle logistics:

Construction, modernisation, maintenance and operation of infrastructure for personal mobility, including the construction of roads, motorways bridges and tunnels and other infrastructure that are dedicated to pedestrians and bicycles, with or without electric assist.

Infrastructure for rail transport:

Construction, modernisation, operation and maintenance of railways and subways as well as bridges and tunnels, stations, terminals, rail service facilities, safety and traffic management systems including the provision of architectural services, engineering services, drafting services, building inspection services and surveying and mapping services and the like as well as the performance of physical, chemical and other analytical testing of all types of materials and products.

Infrastructure enabling low-carbon road transport and public transport:

Construction, modernisation, maintenance and operation of infrastructure that is required for zero tailpipe CO2 operation of zero-emissions road transport, as well as infrastructure dedicated to transshipment, and infrastructure required for operating urban transport.

Infrastructure enabling road transport and public transport:

Construction, modernisation, maintenance and operation of motorways, streets, roads, other vehicular and pedestrian ways, surface work on streets, roads, highways, bridges or tunnels and construction of airfield runways, including the provision of architectural services, engineering services, drafting services, building inspection services and surveying and mapping services and the like as well as the performance of physical, chemical and other analytical testing of all types of materials and products, and excludes the installation of street lighting and electrical signals.

Infrastructure enabling low carbon water transport:

Construction, modernisation, operation and maintenance of infrastructure that is required for zero tailpipe CO2 operation of vessels or the port’s own operations, as well as infrastructure dedicated to transshipment.

Low carbon airport infrastructure:

Construction, modernisation, maintenance and operation of infrastructure that is required for zero tailpipe CO2 operation of aircraft or the airport’s own operations, as well as for provision of fixed electrical ground power and preconditioned air to stationary aircraft.

Infrastructure for water transport:

Construction, modernisation and operation of waterways, harbour and rivers works, pleasure ports, locks, dams and dykes and other, including the provision of architectural services, engineering services, drafting services, building inspection services and surveying and mapping services and the like as well as the performance of physical, chemical and other analytical testing of all types of materials and products and excludes project management activities related to civil engineering works.

The economic activities in this category exclude dredging of waterways.

Airport infrastructure:

Construction, modernisation and operation of infrastructure that is required for zero tailpipe CO2 operation of aircraft or the airport’s own operations, as well as for provision of fixed electrical ground power and preconditioned air to stationary aircraft.

Leasing of aircraft:

Renting and leasing of aircraft and aircraft parts and equipment.

Passenger and freight air transport:

Purchase, financing and operation of aircraft including transport of passengers and goods.

Air transport ground handling operations:

Manufacture, repair, maintenance, overhaul, retrofitting, design, repurposing and upgrade, purchase, financing, renting, leasing and operation of equipment and service activities incidental to air transportation (ground handling), including ground services activities at airports and cargo handling, including loading and unloading of goods from aircraft.

The economic activity includes:

(a)vehicles for aircraft marshalling and other services within the apron;

(b)equipment for passenger boarding, including passenger shuttles, mobile steps;

(c)equipment for baggage and freight handling including belt loaders, baggage tractors, airport pallet trucks lower deck loaders, main deck loaders;

(d)equipment for catering including cool container dollies, excluding equipment with refrigeration units powered by an internal combustion engine;

(e)maintenance equipment including maintenance stands and platforms;

(f)pushback tugs;

(g)de-icing equipment for aircraft and engine de-icing;

(h)snow ploughs and other snow clearance and surface de-icing equipment;

(i)non-autonomous taxiing

Construction of new buildings:

Development of building projects for residential and non-residential buildings by bringing together financial, technical and physical means to realise the building projects for later sale as well as the construction of complete residential or non-residential buildings, on own account for sale or on a fee or contract basis.

The development of construction projects for residential and non-residential buildings by combining financial, technical, and physical means with a view to sell the building upon delivery or at a later date, as well as the construction of complete residential or non-residential buildings, on own account for sale or on a fee or contract basis.

Renovation of existing buildings:

Construction and civil engineering works or preparation thereof.

Installation, maintenance and repair of energy efficiency equipment:

Individual renovation measures consisting in installation, maintenance or repair of energy efficiency equipment.

Individual renovation measures consisting in installation, maintenance or repair of energy efficiency equipment. The economic activities in this category consist in one of the following individual measures, provided that they comply with minimum requirements set for individual components and systems in the applicable national measures implementing Directive 2010/31/EU and, where applicable, are rated in the highest two populated classes of energy efficiency in accordance with Regulation (EU) 2017/1369 and delegated acts adopted under that Regulation:

(a) addition of insulation to existing envelope components, such as external walls (including green walls), roofs (including green roofs), lofts, basements and ground floors (including measures to ensure air-tightness, measures to reduce the effects of thermal bridges and scaffolding) and products for the application of the insulation to the building envelope (including mechanical fixings and adhesive);

(b) replacement of existing windows with new energy efficient windows;

(c) replacement of existing external doors with new energy efficient doors;

(d) installation and replacement of energy efficient light sources;

(e)installation, replacement, maintenance and repair of heating, ventilation and air-conditioning (HVAC) and water heating systems, including equipment related to district heating services, with highly efficient technologies;

(f) installation of low water and energy using kitchen and sanitary water fittings which comply with technical specifications set out in Appendix A to Annex I to this Regulation and in case of shower solutions, mixer showers, shower outlets and taps have a max water flow of 6 L/min or less attested by an existing label in the Union market.

Installation, maintenance and repair of charging stations for electric vehicles in buildings (and parking spaces attached to buildings)

Installation, maintenance and repair of charging stations for electric vehicles in buildings and parking spaces attached to buildings.

Installation, maintenance and repair of instruments and devices for measuring, regulation and controlling energy performance of buildings

Installation, maintenance and repair of instruments and devices for measuring, regulation and controlling energy performance of buildings

Installation, maintenance and repair of instruments and devices for measuring, regulation and controlling energy performance of buildings, consisting in one of the following measures:

(a)installation, maintenance and repair of zoned thermostats, smart thermostat systems and sensing equipment, including motion and day light control;

(b)installation, maintenance and repair of building automation and control systems, building energy management systems (BEMS), lighting control systems and energy management systems (EMS);

(c)installation, maintenance and repair of smart meters for gas, heat, cool and electricity;

(d)installation, maintenance and repair of façade and roofing elements with a solar shading or solar control function, including those that support the growing of vegetation.

Installation, maintenance and repair of renewable energy technologies

Installation, maintenance and repair of renewable energy technologies, on-site.

Installation, maintenance and repair of renewable energy technologies, on-site, consisting in one of the following individual measures, if installed on-site as technical building systems:

(a)installation, maintenance and repair of solar photovoltaic systems and the ancillary technical equipment;

(b)installation, maintenance and repair of solar hot water panels and the ancillary technical equipment;

(c)installation, maintenance, repair and upgrade of heat pumps contributing to the targets for renewable energy in heat and cool in accordance with Directive (EU) 2018/2001 and the ancillary technical equipment;

(d)installation, maintenance and repair of wind turbines and the ancillary technical equipment;

(e)installation, maintenance and repair of solar transpired collectors and the ancillary technical equipment;

(f)installation, maintenance and repair of thermal or electric energy storage units and the ancillary technical equipment;

(g)installation, maintenance and repair of high efficiency micro CHP (combined heat and power) plant;

(h)installation, maintenance and repair of heat exchanger/recovery systems.

Acquisition and ownership of buildings

Buying real estate and exercising ownership of that real estate.

Demolition and wrecking of buildings and other structures:

The demolition and wrecking of buildings, roads and runways, railways, bridges, tunnels, waste water treatment works, water treatment works, pipelines, wells and boreholes, power-generating plants, chemical plants, dams and reservoirs, mines and quarries, offshore structures, near shore works, ports, waterway works or land formation and reclamation.

For projects associated with the activities ‘Construction of New Buildings’ or ‘Renovation of existing buildings’, where the demolition works and the construction or renovation works are procured under the same contract, the technical screening criteria for the construction or renovation activities apply.

Maintenance of roads and motorways:

Maintenance of streets, roads and motorways, other vehicular and pedestrian ways, surface work on streets, roads, highways, bridges, tunnels, aerodrome runways, taxiways and aprons, defined as all actions undertaken to maintain and restore the serviceability and level of service of roads. For bridges and tunnels, the economic activity only includes the maintenance of the road that runs on the bridge or through the tunnel. It does not include the maintenance of the bridge or tunnel itself.

The economic activity includes routine maintenance, which can be scheduled on a periodical basis. The economic activity also includes preventive maintenance and rehabilitation which are defined as works undertaken to preserve or restore serviceability and to extend the service life of an existing road. The maintenance operation is mainly dedicated to pavement management and concerns only the following main elements of the road: binder course, surface course and concrete slabs. The roads in the scope of this economic activity are made of asphalt, concrete or a combination of the two.

Use of concrete in civil engineering:

Use of concrete for new construction, reconstruction, or maintenance of civil engineering objects, except concrete road surfaces on the following elements: streets, motorways, highways, other vehicular and pedestrian ways, bridges, tunnels and aerodrome runways, taxiways and aprons that are covered under the economic activity ‘Maintenance of roads and motorways’.

Data processing, hosting and related activities:

Storage, manipulation, management, movement, control, display, switching, interchange, transmission or processing of data through data centres, including edge computing.

Data-driven solutions for GHG emissions reductions:

Development or use of ICT solutions that are aimed at collecting, transmitting, storing data and at its modelling and use where those activities are predominantly aimed at the provision of data and analytics enabling GHG emission reductions. Such ICT solutions may include, inter alia, the use of decentralized technologies (i.e. distributed ledger technologies), Internet of Things (IoT), 5G and Artificial Intelligence.

Computer programming, consultancy and related activities

Providing expertise in the field of information technologies: writing, modifying, testing and supporting software; planning and designing computer systems that integrate computer hardware, software and communication technologies; on-site management and operation of clients’ computer systems or data processing facilities; and other professional and technical computer-related activities.

Programming and broadcasting activities:

Programming and broadcasting activities include creating content or acquiring the right to distribute content and subsequently broadcasting that content, such as radio, television and data programs of entertainment, news, talk, and the like, including data broadcasting, typically integrated with radio or TV broadcasting. The broadcasting can be performed using different technologies, over-the-air, via satellite, via a cable network or via Internet. This also includes the production of programs that are typically narrowcast in nature (limited format, such as news, sports, education, and youth-oriented programming) on a subscription or fee basis, to a third party, for subsequent broadcasting to the public.

Software enabling physical climate risk management and adaptation:

Software development or programming activities aimed at the provision of software for:

(a)forecasting, projection, and monitoring of climate risks;

(b)early warning systems for climate risks;

(c)climate risk management.

Provision of IT/OT data-driven solutions for leakage reduction:

The activity manufactures, develops, installs, deploys, maintains, repairs or provides professional services, including technical consulting for design or monitoring of:

(a)software and information technology (IT) or operational technology (OT) systems, including artificial intelligence (AI) based solutions, such as for automated machine learning, built for the purpose of remote monitoring and predictive maintenance, including systems for:

(i)remotely collecting, processing, transferring, and storing data from equipment, products or infrastructure during their use or operation;

(ii)analysing the data and generating insights about the operational performance and condition of the equipment, product or infrastructure;

(iii)providing remote maintenance and recommendations about measures required to avoid operational failure and maintain the equipment, product or infrastructure in an optimal operating condition and prolong their useful life and reduce resource use and waste;

(b)tracking and tracing software and IT or OT systems built for the purpose of providing identification, tracking and tracing of materials, products and assets through their respective value chains (including digital material and product passports) with the predominant objective to support the circularity of material flows and products or other objectives set out in Regulation (EU) 2020/852;

(c)lifecycle assessment software supporting the lifecycle assessment and related reporting for products, equipment or infrastructures;

(d)design and engineering software supporting the eco-design of products, equipment, and infrastructure, including waste management and resource efficiency;

(e)supplier management software supporting green procurement of materials, products and services with low environmental impact, but excluding the operation of market places supporting the trading of such goods;

(f)lifecycle performance management software supporting the monitoring and assessment of the circularity performance of products, equipment, or infrastructures during their lifecycle.

Provision of IT/OT data-driven solutions:

The activity manufactures, develops, installs, deploys, maintains, repairs or provides professional services, including technical consulting for design or monitoring, for information technology (IT) or operational technology (OT) data driven solutions to control, manage, reduce and mitigate leakage in water supply systems (WSSs).

The activity manufactures, develops, installs, deploys, maintains, repairs or provides professional services, including technical consulting for design or monitoring of:

(a)software and information technology (IT) or operational technology (OT) systems, including artificial intelligence (AI) based solutions, such as for automated machine learning, built for the purpose of remote monitoring and predictive maintenance, including systems for:

(i)remotely collecting, processing, transferring, and storing data from equipment, products or infrastructure during their use or operation;

(ii)analysing the data and generating insights about the operational performance and condition of the equipment, product or infrastructure;

(iii)providing remote maintenance and recommendations about measures required to avoid operational failure and maintain the equipment, product or infrastructure in an optimal operating condition and prolong their useful life and reduce resource use and waste;

(b)tracking and tracing software and IT or OT systems built for the purpose of providing identification, tracking and tracing of materials, products and assets through their respective value chains (including digital material and product passports) with the predominant objective to support the circularity of material flows and products or other objectives set out in Regulation (EU) 2020/852;

(c)lifecycle assessment software supporting the lifecycle assessment and related reporting for products, equipment or infrastructures;

(d)design and engineering software supporting the eco-design of products, equipment, and infrastructure, including waste management and resource efficiency;

(e)supplier management software supporting green procurement of materials, products and services with low environmental impact, but excluding the operation of market places supporting the trading of such goods;

(f)lifecycle performance management software supporting the monitoring and assessment of the circularity performance of products, equipment, or infrastructures during their lifecycle.

Close to market research, development and innovation:

Research, applied research and experimental development of solutions, processes, technologies, business models and other products dedicated to the reduction, avoidance or removal of GHG emissions (RD&I) for which the ability to reduce, remove or avoid GHG emissions in the target economic activities has at least been demonstrated in a relevant environment, corresponding to at least Technology Readiness Level (TRL) 6

Research, applied research and experimental development of solutions, processes, technologies, business models and other products dedicated to climate change adaptation.

Research, development and innovation for direct air capture of CO2:

Research, applied research and experimental development of solutions, processes, technologies, business models and other products dedicated to the direct air capture of CO2 in the atmosphere.

Professional services related to energy performance of buildings:

Professional services related to energy performance of buildings.

Engineering activities and related technical consultancy dedicated to adaptation to climate change:

Engineering activities and related technical consultancy dedicated to adaptation to climate change.

Consultancy for physical climate risk management and adaptation:

The provision or the contracting of consultancy activities enabling businesses or organisations to manage physical climate risks.

The economic activity is carried out with at least one of the following objectives:

(a)the provision of or support with conducting assessments of climate impacts, vulnerability or risks;

(b)the development, implementation, monitoring, or evaluation of strategies, plans, or measures for the management of physical climate risks.

Non-life insurance: underwriting of climate-related perils:

Provision of the following insurance services (other than life insurance) as defined in Annex I of Commission Delegated Regulation (EU) 2015/35 of 10 October 2014 related to the underwriting of climate related perils:

(a)medical expense insurance;

(b)income protection insurance;

(c)workers' compensation insurance;

(d)motor vehicle liability insurance;

(e)other motor insurance;

(f)marine, aviation and transport insurance;

(g)fire and other damage to property insurance;

(h)assistance.

Reinsurance:

Coverage of risks stemming from climate-related perils set out in Appendix A to this Annex ceded by the insurer to the reinsurer. The coverage is set out in an agreement between insurer and reinsurer specifying the insurers’ products (‘underlying product’) from which the ceded risks originate. A reinsurance intermediary may be involved in the preparation or conclusion of the contractual agreement between the insurer and the reinsurer.

Education:

Public or private education at any level or for any profession. The instructions may be oral or written and may be provided by radio, television, internet or via correspondence. It includes education by the different institutions in the regular school system at its different levels as well as adult education and literacy programmes, including military schools, academies and prison schools at their respective levels.

Residential care activities

Provision of residential care combined with either nursing, supervisory or other types of care as required by the residents. Facilities are a significant part of the production process and the care provided is a mix of health and social services with the health services being largely some level of nursing services.

Creative, arts and entertainment activities:

Creating, arts and entertainment activities include the provision of services to meet the cultural and entertainment interests of their customers. This includes the production and promotion of, and participation in, live performances, events or exhibits intended for public viewing and the provision of artistic, creative or technical skills for the production of artistic products and live performances. These activities exclude the operation of museums of all kinds, botanical and zoological gardens, the preservation of historical sites and nature reserves activities, gambling and betting activities as well as sports and amusement and recreation activities.

Libraries, archives, museums and cultural activities:

Libraries, archives, museums and cultural activities includes the activities of libraries and archives, the operation of museums of all kinds, botanical and zoological gardens, the operation of historical sites and nature reserves activities. These activities also include the preservation and exhibition of objects, sites and natural wonders of historical, cultural or educational interest, including world heritage sites. These activities exclude sports and amusement and recreation activities such as the operation of bathing beaches and recreation parks.

Motion picture, video and television programme production, sound recording and music publishing activities:

Motion picture, video and television programme production, sound recording and music publishing activities include the production of theatrical and non-theatrical motion pictures whether on film, video tape or disc for direct projection in theatres or for broadcasting on television, supporting activities such as film editing, cutting or dubbing, distribution of motion pictures and other film productions to other industries as well as motion picture or other film productions projection. Buying and selling of motion picture or other film productions distribution rights is also included. These activities also include the sound recording activities, including the production of original sound master recordings, releasing, promoting and distributing them, publishing of music as well as sound recording service activities in a studio or elsewhere.

Nature-based solutions for flood and drought risk prevention and protection:

Planning, construction, extension, and operation of large-scale nature-based flood or drought management and coastal, transitional or inland aquatic ecosystem restoration measures contributing to preventing and protecting against flooding or droughts, and enhancing natural water retention, biodiversity and water quality.

These large-scale nature-based flood or drought management measures are applied in peri-urban, rural and coastal areas and are coordinated at river basin, regional or local, such as municipal, scale.

The economic activity includes:

(a)river or lake related measures, including:

(i)riparian or floodplain vegetation development or floodplain restoration, including re-connection of a river or lake with its floodplain or off-channel/lateral connectivity improvement to restore the retention capacity of the floodplain and its ecosystem’s function;

(ii)re-meandering river courses by creating a new meandering course or reconnecting cut-off meanders or reconnecting a lake or group of lakes to a river;

(iii)restoration of the longitudinal and lateral connectivity of a river (including oxbow lakes) by removing obsolete barriers, including dams and weirs or small barriers across or along the river;

(iv)substitution of artificial riverbank or lake shore protection with nature-based solutions for bank or bed stabilisation as measures for river or lake restoration;

(v)measures aimed to improve the diversification of river or lake depth and width to increase habitat variety;

(b)wetland measures, including:

(i)installation of ditches for rewetting, removal of drainage installations, replacement with installations that control the discharge, or setting back of dykes to enable flooding;

(ii)implementation of constructed wetlands for water retention and treatment, both on land and along unvegetated water bodies, in rural and urban contexts;

(iii)detention basins and retention ponds;

(c)coastal measures, including:

(i)conservation or restoration of coastal wetlands including mangrove forests or seagrass beds, which operate as a natural barrier;

(ii)measures consisting of morphological changes and the removal of barriers to minimise the need of artificial beach nourishment and enhance the conditions of coastal ecosystems, justified on the basis of a sediment balance study;

(iii)dune reinforcement and restoration, including the planting of dune vegetation;

(iv)coastal reef conservation or restoration;

(v)sand nourishments in the coastal zone;

(d)river basin-wide management measures, including:

(i)land management measures, including afforestation of reservoir catchments areas, spring or wellhead protection areas and river basin headwaters in general;

(ii)restoration of natural infiltration for groundwater recharge by facilitating or augmenting soil retention capacity and infiltration;

(iii)managed aquifer recharge (MAR) .

Emergency Services

Emergency services activities including:

(a) disaster response coordination for the establishment and operation of assessment, coordination or preparedness facilities and team(s) such as permanent emergency response coordination centres or on-site operations coordination centres in the location of an emergency. The operation of emergency response includes command, assessment or analysis, planning, liaison or coordination, communication and media reporting;

(b) emergency health services, that is emergency first aid and medical care of patients in the field, in temporary field hospitals, including military hospitals or medical facilities that treat in- and out-patients that are affected by a hazard emergency, taking into account acknowledged international guidelines for field hospital use. This includes: (i) patient intake, screening and profiling (triage) on the site of the disaster or in a healthcare facility; (ii) provision of first aid; (iii) stabilisation and referral of severe trauma and non-trauma emergencies, where applicable, preparing the patient for transport to a health care facility for final treatment; (iv) advanced life support; (v) anaesthesia, imaging, sterilisation, laboratory and blood transfusion services related to health emergency situations; (vi) performing damage control surgery, general emergency surgery; (vii) definite care for minor trauma and non-trauma emergencies; (viii) medical evacuation of disaster victims, including ground, water transport and aerial evacuation;

(c) disaster relief, that is ad-hoc on location post-disaster relief activities, such as setting up and managing evacuation centres in coordination with existing structures, local authorities and international organisations until handover to local authorities or humanitarian organisations and supplies of first necessities (such as medicine, food, water, warm clothing, blankets to those affected by the disaster), during and immediately after the disaster event. This includes: (i) preparatory designation and ensuring the readiness of make-shift disaster relief centres, such as community evacuation centres, water, food and aid dispensing locations and similar; (ii) training of disaster relief staff where a handover takes place;

(d) search and rescue, such as searching for, locating and rescuing victims who are in distress or imminent danger, are trapped in a flooding situation, located under debris, lost, stranded or isolated with no capabilities or means of evacuation, missing and unaccounted for on land and in water. The activities are performed in accordance with international guidelines. This includes: (i) ground, on-water and aerial search, including with search dogs or technical search equipment; (ii) rescue, including lifting and moving; (iii) lifesaving aid and delivery of first necessities; (iv) breaking, breaching and cutting; (v) technical rope; (vi) shoring;

(e) hazardous materials response, such as the detection and isolation of hazardous materials, limited to where they are carried out during or in the immediate aftermath of a hazardous material incident for immediate risk reduction purposes, including: decontamination of soils and groundwater at the place of pollution, either in situ or ex situ, using mechanical, chemical or biological methods; decontamination of industrial plants or sites, including nuclear plants and sites; decontamination and cleaning up of surface water following accidental pollution, such as through collection of pollutants or through application of chemicals; cleaning up oil spills and other pollutions on land, in surface water, in ocean and seas, including coastal areas; asbestos, lead paint, and other toxic material abatement. This includes: (i) identification of chemical and detection of radiological hazards through a combination of handheld, mobile and laboratory-based equipment; (ii) gathering, handling and preparation of biological, chemical and radiological samples for further analyses elsewhere; (iii) application of an appropriate scientific model to hazard prediction; (iv) immediate risk reduction, including hazard containment, hazard neutralisation, and on-site treatment or decontamination of persons, animals and equipment, which may include immediate remedial action in accordance with Article 6 1(a) of Directive 2004/35/CE of the European Parliament and of the Council;

(f) firefighting and fire prevention, such as the administration and operation of regular and auxiliary fire brigades in fire prevention and firefighting, and ground, on-water and aerial firefighting;

(g) technical protection response and assistance to a climate hazard, when implemented during and in the immediate aftermath of an emergency. This includes: (i) high-capacity pumping, such as to provide pumping in flooded areas and to assist firefighting by pumping water; (ii) water purification, storage and delivery through mobile water purification and storage units; (iii) transport of emergency response personnel and supplies; (iv) setting up, maintenance and operation of emergency communication systems to ensure communications during and after emergencies;

(v) setting up, maintenance and operation of emergency power generation systems during and after emergencies; (vi) flood containment for reinforcement of existing structures and building of new barriers to prevent further flooding of rivers, basins, waterways with rising water levels.

2. The economic activities in this category also include preparedness activities directly related to emergency services, such as:

(a) development and update of relevant plans to ensure readiness of emergency response activities;

(b) training and capacity building of staff and experts, and, where applicable, of volunteers and service animals;

(c) putting in place of training facilities used for training to respond to climate hazards;

(d) acquisition, storage, upgrading and maintenance of the material means, including parts of modules as part of civil protection assistanceneeded to mitigate the immediate consequences of a disaster;

(e) acquisition, installation, repairing, operation, maintenance and remote monitoring of fire alarms and early warning systems;

(f) educational and awareness-raising activities on disaster risks carried out by emergency service providers in the community or targeted at selected stakeholders or target groups.

3. The economic activities referred to in points 1 and 2 are included where they can address disasters or their impacts that are related to climate hazards.

4. Activities and assets whose primary purpose is other than the provision of civilian emergency services, can only be included when they are providing support to civilian emergency response to disasters which can be attributed to climate related disasters. The economic activities in this category do not include activities carried out under the activity ‘Flood risk prevention and protection infrastructure’ (see Section 14.2. of this Annex). The economic activities in this category do not include activities carried out by an operator liable for environmental damage in accordance with Directive 2004/35/CE.

Flood risk prevention and protection infrastructure

The activity refers to structural and non-structural measures aiming at prevention and protection of people, ecosystems, cultural heritage and infrastructure against floods in accordance with Directive 2007/60/EC of the European Parliament and of the Council.

1. Structural measures undertaken include:

(a) dykes, river embankments;

(b) sea defence dykes, storm-surge barriers, seawalls, groynes and breakwaters; (c) on-line and off-line buffer basins for flood detention and control in natural and artificial drainage networks;

(d) measures to control floods by increasing the retention capacity of catchment areas, such as implementing distributed buffer basins or sewer overflow structures;

(e) hydraulic structures to regulate water flow such as pumping stations, sluices, gates;

(f) sediment control structures.

2. Non-structural measures undertaken include:

(a) flood awareness raising campaigns;

(b) flood modelling and forecasting, flood hazard and risk mapping;

(c) spatial planning in flood-prone areas aimed at reducing flood risks, such as by applying restrictions to land uses and enforcing protection criteria through building codes;

(d) flood early warning systems.

The activity includes the design, construction, extension, rehabilitation, upgrade and operation of structural or non-structural measures. The activities in this category do not include planning, construction, extension, and operation of large-scale nature-based flood or drought management and wetland restoration measures covered by the activity ‘Nature-based solutions for flood and drought risk prevention and protection'.

The activity also does not include infrastructure for water transport such as waterways, harbours and marinas, emergency response in case of a flood event, consultancy of physical climate risk management and adaptation and software enabling physical climate risk management and adaptation.

The activities in this category do not include the construction, modification or removal of online water retaining structures that result in impoundment primarily for the purposes of hydropower use or irrigation.

Repair, refurbishment and remanufacturing:

Repair, refurbishment and remanufacturing of goods that have been used for their intended purpose before by a customer (physical person or legal person).

The economic activity does not include replacement of consumables, such as printer ink, toner cartridges, lubricants for moving parts or batteries.

Sale of spare parts:

Sale of spare parts.

The economic activity does not include replacement of consumables, such as printer ink, toner cartridges, lubricants for moving parts or batteries and maintenance.

Preparation for re-use of end-of-life products and product components:

Preparation for re-use of products and components at the end of life.

The economic activity does not include repair activities, which are performed during the product’s use stage.

Sale of second-hand goods:

Sale of second-hand goods that have been used for their intended purpose before by a customer (physical person or legal person), possibly after repair, refurbishment or remanufacturing.

Product-as-a-service and other circular use- and result-oriented service models:

Providing customers (physical person or legal person) with access to products through service models, which are either use-oriented services, where the product is still central, but its ownership remains with the provider and the product is leased, shared, rented or pooled; or result-oriented, where the payment is pre-defined and the agreed result (i.e. pay per service unit) is delivered.

Marketplace for the trade of second-hand goods for reuse:

Development and operation of marketplaces and classifieds for the trade (sale or exchange) of second-hand products, materials or components for reuse, where the marketplaces and classifieds act as an intermediary to match buyers seeking a service or product with sellers or providers of those products or services.

The economic activity covers marketplaces and classifieds supporting B2B, B2C and Customer to Customer (C2C) sales. The activity covers services such as buyer-seller linking, payment or delivery service.

The economic activity does not include the wholesale or retail trade of second-hand goods.

Hotels, holiday, camping grounds and similar accommodation:

The provision of short-term tourism accommodation with or without associated services, including cleaning, food and beverage services, parking, laundry services, swimming pools and exercise rooms, recreational facilities as well as conference and convention facilities.

This includes accommodation provided by:

(a)hotels and motels of all kinds;

(b)holiday homes;

(c)visitor flats, bungalows, cottages and cabins;

(d)youth hostels and mountain refuges;

(e)campgrounds and trailer parks;

(f)space and facilities for recreational vehicles;

(g)recreational camps and fishing and hunting camps;

(h)protective shelters or plain bivouac facilities for placing tents or sleeping bags.

This category does not include:

(a)provision of homes and furnished or unfurnished flats or apartments for more permanent use, typically on a monthly or annual basis;

(b)cruise ships.

Conservation or restoration offsets of impacts defined at the stage of formal authorisation of the tourism activity are not considered as a contribution to conservation or restoration measures.