Environmental Delegated Act Accommodation activities NACE I55.10NACE I55.20NACE I55.30

Hotels, holiday, camping grounds and similar accommodation

The provision of short-term tourism(16) 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:

  1. hotels and motels of all kinds;
  2. holiday homes;
  3. visitor flats, bungalows, cottages and cabins;
  4. youth hostels and mountain refuges;
  5. campgrounds and trailer parks;
  6. space and facilities for recreational vehicles;
  7. recreational camps and fishing and hunting camps;
  8. protective shelters or plain bivouac facilities for placing tents or sleeping bags.

This category does not include:

  1. provision of homes and furnished or unfurnished flats or apartments for more permanent use, typically on a monthly or annual basis;
  2. 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.

The economic activities in this category could be associated with several NACE codes, in particular I55.10, I55.20 and I55.30 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.

✓ Biodiversity

1. Contribution to conservation or restoration activities1.1. The activity contributes to conservation or restoration measures which comply with the technical screening criteria for activity “Conservation, including restoration, of habitats, ecosystems and species” set out in Section 1.1 of the applicable Delegated Act, in clearly identified areas, within or in the proximity of the same tourism destination(17) as the accommodation. The area can be any type of area with high nature conservation value covered by a management plan or an equivalent instrument such as a restoration plan (referred to “conservation area” below). 1.2. The activities contributing to conservation or restoration measures as referred to in point 1.1. are defined in a specific contractual agreement or equivalent instrument between the operator of the activity and the organisation in charge of the conservation or restoration of the area. The agreement covers a minimum of five years and is regularly reviewed, in any case at least every five years. It defines clear time-bound targets for contribution to the conservation or restoration area. The contribution to conservation or restoration measures as referred to in point 1.1. can be financial or in kind and may take one of the following forms:offer or organisation of visits to a conservation area where entrance or permit or user fees are applied; operation of concessions and leases for services directly related to a conservation area (issued by the organisation in charge of the management of the area);operation of tourist accommodation establishments within a conservation area but not subject to concession (in agreement with the organisation in charge of the management of the area); offer or management of volunteers for activities directly related to conservation (in accordance with the conservation objectives of the conservation area); offer or management of educational opportunities directly related to conservation and appropriate behaviour (in accordance with the conservation objectives of the conservation area); purchase of products of any kind, including food, beverages, handcrafts, for re-selling or for direct use, derived from sustainable practices in a conservation area, in agreement with the organisation in charge of the management of the area; purchase of merchandise from a conservation area for re-selling (or other commercial arrangements that guarantees that the revenue from selling of merchandise accrues to the conservation area); payment of copyrights, including images or names, directly to the organisation in charge of the management of a conservation area; collection of tourists’ voluntary donations to be transferred to a dedicated fund or account set up by the organisation in charge of the management of a conservation area on a regular basis.1.3. The percentage (%) contribution defined in the contractual agreement is at least equivalent to:1% of the annual turnover of an individual tourist accommodation establishment, where the contractual agreement includes only one establishment;0.7% of the annual turnover of an individual tourist accommodation establishment, where the contractual agreement or equivalent is collective and includes a group of two to ten establishments;0.5% of the annual turnover of an individual tourist accommodation establishment, where the contractual agreement or equivalent is collective and includes a group of over ten establishments.Mandatory financial contributions applied to the activity in the context of the national or local regulatory framework, including eco-taxes or tariffs, are not considered as a contribution to the conservation or restoration activity.2. Action plan for contributing to nature conservation2.1. The activity has developed and implemented an action plan specific to the tourism service or offer provided, which defines how the activity can be carried out in a way which is compatible with and contributes to the implementation of the management plan or equivalent instrument of the conservation area to which the activity intends to contribute. The plan includes all of the following measures relevant for the conservation or restoration objectives of the area:a clear set of objectives and activities aimed at avoiding or minimising direct negative impacts on biodiversity, including an analysis of the carrying capacity or limit of acceptable change(18) of the area developed by the organisation in charge of the conservation or restoration of the area or by the operator of the activity in cooperation with that organisation(19), including the following elements(20):for visits to natural sites: avoiding direct damage on ecosystems or habitats through management of tourist flows and movements;for wildlife interaction:avoiding direct harm and disturbance through detrimental actions such as animal feeding, destruction or damaging eggs and nests, destruction or removal of plants or corals;avoiding indirect harm and disturbance on species from tourists’ local movements, such as littering, noise, plastic, chemical or light pollution;prevention and avoidance of introduction of invasive alien species(21);for wildlife harvesting and trade(22): protected wildlife species are not harvested, consumed, sold;where applicable, a description of partnership agreements with conservation management entities, local NGOs or communities to contribute to the conservation or restoration of the area to which it intends to contribute;a biodiversity information and awareness plan linked to the specific impacts arising from tourism activities(23);a clear framework for the continuous monitoring and measuring of the effectiveness of the contribution, including an adaptive approach allowing for the identification of corrective actions, where necessary.3. Sustainable Supply Chain and Environmental Management System3.1. The establishment has a fair share of products in line with market best practices (such as food and beverages, wood, including furniture, paper, board and plastic products) certified according to environmental standards(24). The establishment commits to a continuous improvement of the share of the products certified by an independent third party.3.2. For accommodation establishments with over 50 employees, the activity complies with one of the following criteria: the establishment has an environmental management system (EMS) requiring third party certification, such as the EU Eco-Management and Audit Scheme(25) (EMAS), ISO 14001:2015(26) or equivalent, aligned with best environmental management practice and benchmark performances such as the EMAS Reference Document for the Tourism Sector(27) or equivalent national or international standard;the establishment was awarded with an EU Ecolabel for tourist accommodation or an equivalent EN ISO 14024:2018(28) type I Ecolabel or an equivalent voluntary label meeting equivalent requirements(29).4. Minimum requirements4.1. An Environmental Impact Assessment (EIA) or a screening(30) has been completed in accordance with Directive 2011/92/EU(31). Where an EIA has been carried out, the required mitigation and compensation measures for protecting the environment are implemented. The activity does not have significant adverse effects on protected areas (UNESCO World Heritage sites, Key Biodiversity Areas, as well as other protected areas than Natura 2000 sites) and protected species, based on an assessment of its impact that takes into account the best available knowledge(32). The activity is not detrimental to the recovery or maintenance of the populations of the species and of the habitat types protected under national law at a favourable conservation status. In the Union, in relation to Natura 2000 sites, the activity does not have significant effects on Natura 2000 sites in view of their conservation objectives on the basis of an appropriate assessment carried out in accordance with Article 6(3) of Directive 92/43/EEC.In the Union, in any area, the activity is not detrimental to the recovery or maintenance of the populations of the species protected under Directives 92/43/EEC and 2009/147/EC at a favourable conservation status. The activity is also not detrimental to the recovery or maintenance of the habitat types protected under Directive 92/43/EEC at a favourable conservation status.4.2. The introduction of invasive alien species is prevented or their spread is managed in accordance with Regulation (EU) No 1143/2014.4.3. Recreational hunting and fishing activities are allowed only where they are explicitly included as part of the conservation or management plan of the conservation area as established by the management entity and carried out in accordance with applicable Union and national law.5. AuditAt the beginning of the activity and at least every five years thereafter, the compliance with the technical screening criteria is controlled by the relevant national competent authorities or by an independent third-party certifier, such as a dedicated certification or accreditation scheme, at the request of national authorities or the operator of the activity.The independent third-party certifier may not have any conflict of interest, in particular with the owner or the funder, and may not be involved in the development or operation of the activity.In order to reduce costs, audits may be performed together with any other audit.

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

For buildings built before 31 December 2020, the building has at least an Energy Performance Certificate (EPC) class C. As an alternative, the building is within the top 30% of the national or regional building stock expressed as operational Primary Energy Demand (PED) and demonstrated by adequate evidence, which at least compares the performance of the relevant asset to the performance of the national or regional stock built before 31 December 2020 and at least distinguishes between residential and non-residential buildings. For buildings built after 31 December 2020, the Primary Energy Demand (PED)(33) defining the energy performance of the building resulting from the construction does not exceed the threshold set for the nearly zero-energy building (NZEB) requirements in national regulation implementing Directive 2010/31/EU. The energy performance is certified by an Energy Performance Certificate (EPC).The activity does not involve the degradation of land with high carbon stock(34) nor the degradation of marine environment with high carbon stock.

Key thresholds

MetricThresholdUnit
Energy Performance Certificate (EPC) classC
Operational Primary Energy Demand (PED) percentile within national/regional building stock (built before 31 Dec 2020)top 30%
Primary Energy Demand (PED) for buildings built after 31 Dec 2020NZEB threshold in national regulation implementing Directive 2010/31/EU

Documentation typically required

  • Energy Performance Certificate (EPC) — For buildings built before 31 Dec 2020, must show class C or better. For buildings built after 31 Dec 2020, must certify PED does not exceed NZEB threshold.
  • Adequate evidence of being within top 30% of national/regional building stock — For buildings built before 31 Dec 2020 as alternative to EPC class C. Evidence must compare performance of the asset to performance of national/regional stock built before 31 Dec 2020 and distinguish between residential and non-residential buildings.

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.

Circular economy

The accommodation establishment: does not make any use of or offer to its guests any of the items listed in Part B of Annex to Directive (EU) 2019/904 of the European Parliament and of the Council(35);separates at source paper, metal, plastic, glass and biowaste where separate collection for these materials is available in the area(36);has a food waste prevention plan with a specific time-bound quantitative target of reduction of food waste(37).

Documentation typically required

  • Food waste prevention plan — Must include a specific time-bound quantitative target for reduction of food waste.

Pollution prevention and control

The activity complies with the criteria set out in Appendix C of the applicable Delegated Act.The activity is in line with Directive (EU) 2015/2193 of the European Parliament and of the Council(38).Noise, plastic, light and chemical pollution are minimised.

Documentation typically required

  • Compliance with Appendix C criteria — The activity must comply with the criteria set out in Appendix C to this Annex.
  • Compliance with Directive (EU) 2015/2193 — The activity must be in line with Directive (EU) 2015/2193.
  • Evidence of pollution minimisation — Noise, plastic, light and chemical pollution must be minimised.

Criteria sourced from the EU Taxonomy Navigator. Applicable act: Environmental Delegated Act (OJ L, 21.11.2023). Last verified: 19 July 2026.

Built by Citium

Verdandi — EU sustainability regulatory intelligence

Verdandi covers the full EU sustainability regulatory lifecycle across five streams — from binding legislation and case law through to EFRAG and Commission guidance, consultations and proposals still in draft. Covers CSRD, CSDDD, EU Taxonomy, CBAM, EUDR, SFDR and more.

Legislation

Binding EU law

Regulations, directives and decisions in force — the consolidated, current text of EU sustainability law.

Case Law

Binding

CJEU and General Court judgments — binding judicial interpretation of EU sustainability regulation that national courts must apply.

Guidance

Interpretive guidance

EFRAG Q&As and Commission FAQs on CSRD, ESRS and EU Taxonomy — the authoritative interpretive guidance on how to apply the law.

Consultations

Pre-legislative

Consultation papers and draft RTS/ITS from EFRAG, EBA, ESMA and EIOPA — near-certain to become binding law.

Proposals

Pre-legislative

Commission proposals and trilogue documents — track sustainability legislation in progress before it reaches the Official Journal.

14-day free trial. No credit card required.