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(113).
For projects associated with the activities ‘Construction of New Buildings’ or ‘Renovation of existing buildings’ (see Sections 3.1. and 3.2. of the applicable Delegated Act), 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.
The economic activity does not include the demolition and wrecking of buildings and other structures carried out as part of the activity ‘Remediation of contaminated sites and areas’ (see Section 2.4. of Annex III).
The economic activities in this category could be associated with NACE code F43.1 in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.
Substantial contribution
This activity can make a substantial contribution to the following objective(s). The activity must also pass DNSH assessment against the remaining five objectives.
✓ Circular economy
1. Prior to the start of the demolition or wrecking activity, at least the following aspects from the Level 1 design concept checklist of the Level(s) indicator 2.2(114) checklist are discussed and agreed upon with the client:definition of key performance indicators and target ambition level; identification of project-specific constraints that may compromise the target ambition level (such as time, labour and space) and how to minimise these constraints; details of the pre-demolition auditing procedure;an outline waste management plan that prioritises selective deconstruction, decontamination and source separation of waste streams. Where these actions are not prioritised, an explanation is provided to justify why selective deconstruction, decontamination or source separation of waste streams are not technologically feasible in the project. Cost or financial considerations are not an acceptable reason to avoid complying with this requirement.2. The operator of the activity conducts a pre-demolition audit in line with the EU Construction and Demolition Waste Management Protocol(115). 3. All demolition waste generated during the demolition or wrecking activity is treated in accordance with Union waste legislation and the full checklist of the EU Construction and Demolition Waste Management Protocol(116).4. The preparing for re-use(117) or recycling(118) of the non-hazardous construction and demolition waste generated on the construction site is at least 90% (by mass in kilogrammes), excluding backfilling(119). This excludes naturally occurring material referred to in category 17 05 04 in the European List of Waste established by Commission Decision 2000/532/EC. The operator of the activity demonstrates compliance with the 90% threshold by reporting on the Level(s) indicator 2.2(120) using the Level 3 reporting format for different waste streams. Alternatively, at least 95% of the mineral(121) fraction and 70% of the non-mineral fraction of the non-hazardous demolition waste is separately collected and prepared for reuse or recycled.
Do No Significant Harm criteria
To be taxonomy-aligned, this activity must not significantly harm any of the five objectives it does not substantially contribute to.
Climate change mitigation
The building owner or contractor ensures that during renovation, refurbishing or demolition activities implying the removal of foam panels, or laminated boards installed in cavities or built up structures, that contain foams with Fluorinated greenhouse gases, saturated and unsaturated Hydrofluorocarbons, and Ozone Depleting Substances, as defined in Regulation (EU) No 517/2014 and in Regulation (EU) No 1005/2009, the emissions are avoided to the extent possible by handling the foams or the gases contained therein in a way that ensures the reuse or destruction of the foam panels or the gases contained in the foams. The recovery of the gases contained in the foams is carried out by appropriately trained personnel.Where recovery of these foams is not technically feasible, the operator draws up documentation providing evidence for the infeasibility of the recovery in the specific case. Such documentation is retained for five years and is made available, on demand.
Documentation typically required
- Documentation providing evidence of infeasibility of recovery of foams — Retained for five years and made available on demand
Climate change adaptation
The activity complies with the criteria set out in Appendix A of the applicable Delegated Act.
Water and marine resources
The activity complies with the criteria set out in Appendix B of the applicable Delegated Act.
Pollution prevention and control
Measures are taken to reduce noise, dust and pollutant emissions during demolition and wrecking works.
Biodiversity and ecosystems
The activity complies with the criteria set out in Appendix D of the applicable Delegated Act.
Criteria sourced from the EU Taxonomy Navigator. Applicable act: Climate Delegated Act (OJ L 442, 9.12.2021). Last verified: 19 July 2026.
Related reading: EU Taxonomy explained · Evidence sustainability auditors look for
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