Climate Delegated Act Manufacturing NACE C26.51NACE C27.1NACE C27.3NACE C27.9NACE C33.13NACE C33.14NACE C33.2

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.

Where an economic activity falls under this Section and Section 4.9. of the applicable Delegated Act, Section 4.9. of the applicable Delegated Act applies.

The economic activities in this category could be associated with several NACE codes, in particular C26.51, C27.1, C27.3, C27.9, C33.13, C33.14 and C33.2 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.

✓ Climate mitigation

1. The activity manufactures, installs, or maintains one or more of the following, or provides maintenance, repair and technical consulting services essential to the functioning over the lifetime of one or more of the following:electric vehicle charging stations and supporting electric infrastructure for the electrification of transport that is installed primarily to enable electric vehicle charging.Any activity included in Section 7.4. is excluded from this point.transmission and distribution current-carrying wiring devices and non-current-carrying wiring devices for wiring electrical circuits, and transformers that comply with the Tier 2 (1 July 2021) requirements for large power transformers set out in Annex I to Commission Regulation (EU) 548/2014(169), and medium power transformers with highest voltage for equipment not exceeding 36 kV, with AA0 level requirements on no-load losses set out in standard EN 50708 series, provided those devices and transformers contribute to increasing the proportion of renewable energy in the system or improve energy efficiency; low voltage electrical products, equipment and systems, that increase the controllability of the electricity system, and contribute to increasing the proportion of renewable energy or improve energy efficiency, that are:low voltage circuit breakers, switchgears, switchboards, panel boards or control centres that are connectable, automated or equipped with power or energy metering devices and that comply with IEC TR 63196 Low-Voltage Switchgear and Control gear and their assemblies – Energy efficiency;Home and Building Electronic Systems (HBES), as referred to in EN IEC 63044 series, where the products and systems are needed to measure, control and reduce energy consumption;technologies that enable to increase the energy efficiency of low voltage installations, recognised under HD 60364-8-1: Low-voltage electrical installations – Part 8-1: Energy efficiency and HD 60364-8-82: Low-voltage electrical installations – Part 8-82: Functional aspects – Prosumer’s low-voltage electrical installations, including energy and power meters, external customer display, power compensation, phase compensation and filtering and efficient electric motor-driven systems;high and medium voltage switchgears and control gears that increase the controllability of the electricity system, are integrated to increase the proportion of renewable energy or improve energy efficiency.The equipment referred to in this point (d) complies with EN 62271-1 High-voltage switchgear and control gear – Part 1: Common specifications for alternating current switchgear and control gear and EN 62271-200 High-voltage switchgear and control gear – Part 200: AC metal-enclosed switchgear and control gear for rated voltages above 1 kV and up to and including 52 kV or with EN 62271-203 High-voltage switchgear and control gear – Part 203: Gas-insulated metal-enclosed switchgear for rated voltages above 52kV;demand response and load shifting equipment, systems and services that increase the flexibility of the electricity system and support grid stability, that include:solutions to carry information to users for remotely acting on supply or consumption, including customer data hubs;automated control centres for load management and their core components (switchboards, contactors, relays, circuit breakers, automatic transfer switches).Core components are installed as part of control centres;where not included in Section 8.2., advanced software and analytics to maximise efficiency and automation of electricity networks or integration of decentralised energy resources, at the level of the electricity grid or an industry, that include:advanced control rooms, automation of electrical substations, voltage control capabilities;operation software enabling operators to simulate the operation of grids for the purpose of ensuring grid stability, managing Distributed Energy Resources or improving grid performance. The software supports dynamic grid characteristics required for the transition towards renewable energy. It is capable of processing data from near-real time grid measurements to observe how the power transmission, distribution and consumption really occur, and use this information to improve simulation studies and operation activities, including the avoidance of outages, black-outs, and wastes;where not included in Section 8.2., software supporting the design and planning of new grids or grid upgrades.The software supports dynamic grid characteristics required for the transition towards renewable energy, including volatile power generation at distribution level (“prosumers”), changing of power flow directions, and the use of grid storage units;meteorological sensors for forecasting renewable electricity production;stand-alone or embedded connectable controllers and relays that enable an efficient use of electrical sources and loads;load-shedding and load-shifting equipment for load management and source-switching equipment, where the equipment is compliant with EN IEC 62962:2019 Particular requirements for load-shedding equipment;where not included in Section 8.2., communication systems, software and control equipment, products, systems and services for energy efficiency or integration of renewable energy:equipment to allow for exchange specifically of renewable electricity between users;battery swapping technology or service, supporting the electrification of transport;microgrid management systems;energy or power management systems, energy or power controls systems and SCADA systems for power management;contactors, motor starters and motor controls that are connectable or automated and enable remote or automated control of electricity consumption and optimisation of load variation;variable speed drives and other variable speed drive solutions, excluding soft starters, that enable energy efficiency in electrical motor applications, where the equipment is compliant with EN 61800-9-1: Adjustable speed electrical power drive systems - Part 9-1: Ecodesign for power drive systems, motor starters, power electronics and their driven applications - General requirements for setting energy efficiency standards for power driven equipment using the extended product approach (EPA) and semi analytic model (SAM) and EN 61800-9-2: Adjustable speed electrical power drive systems - Part 9-2: Ecodesign for power drive systems, motor starters, power electronics and their driven applications - Energy efficiency indicators for power drive systems and motor starters;low-voltage electrical motors with an energy efficiency class (according to EN 60034-30-1: Rotating electrical machines - Part 30-1: Efficiency classes of line operated AC motors (IE code)) exceeding the requirements set by Commission Regulation 2019/1781(170), specifically: single-phase motors with a rated output of 0,12 kW or higher and an efficiency class of IE3 or higher;Ex eb increased safety motors with a rated output between 0,12 kW and 1 000 kW, with 2, 4, 6 or 8 poles and an efficiency class IE3 or higher;3-phase motors with a rated output between 0,75 kW and 1000 kW, with 2, 4, 6 or 8 poles, which are not Ex eb increased safety motors and have (i) an efficiency class of IE5 for motors with 2,4 or 6 poles and a rated power between 75 kW and 200 kW, (ii) an efficiency class of IE 4 or higher for all other motors;3-phase motors with a rated output between 0,12 kW and 0,75 kW, with 2, 4, 6 or 8 poles, which are not Ex eb increased safety motors and have an efficiency class of IE3 or higher;3-phase VSD only motors with a rated output between 0,75 kW and 1000 kW with 2, 4, 6 or 8 poles, classified according to the EN IEC TS 60034-30-2 and an efficiency class IE5;medium- and high-voltage motors with a rated power above 1000 kW and an energy efficiency class IE 4 or higher according to draft standard IEC 60034-30-3.2. The following elements are not compliant:infrastructure dedicated to creating a direct connection or expanding an existing direct connection between a substation or network and a power production plant that is more greenhouse gas intensive than 100 g CO2e/kWh measured on a life cycle basis. That exclusion only applies to equipment that is directly used to connect, or reinforce the connection to, a power production plant that is more greenhouse gas intensive than 100 g CO2e/kWh measured on a life cycle basis;products, equipment, systems and software that are installed in an infrastructure dedicated to the extraction, transport, distribution, storage, manufacturing or transformation of fossil fuels.3. Switchgears with insulating or breaking medium using, or whose functioning relies on gases with a Global Warming Potential above 10 are not compliant. For all power ranges, switchgears containing SF6 are not compliant.4. All products, equipment and systems comply with mandatory energy and material efficiency performance requirements laid down in Directive 2009/125/EC of the European Parliament and of the Council(171). Manufacturers refer to the latest applicable performance requirements in the Union.

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 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 activity assesses the availability of and, where feasible, adopts techniques that support:reuse and use of secondary raw materials and reused components in products manufactured; design for high durability, recyclability, easy disassembly and adaptability of products manufactured; waste management that prioritises recycling over disposal in the manufacturing process; information on and traceability of substances of concern throughout the life cycle of the manufactured products.

Pollution prevention and control

The activity complies with the criteria set out in Appendix C of the applicable Delegated Act.

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.

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