Climate Delegated Act Water supply, sewerage, waste management and remediation NACE E39NACE E38.2NACE E38.32NACE F42.9

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

Remediation of legally non-conforming landfills(57) and of abandoned or illegal waste dumps(58) 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(59) from non-conforming landfills and abandoned or illegal dumpsites:

  1. remediation through environmental isolation of non-conforming or illegal landfills or dumpsites at the present site, including:
    1. 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;
    2. installation, operation and maintenance of drainage and separate collection and treatment systems for leachates and run-off water prior to discharge;
    3. installation, operation and maintenance of landfill gas collection, abatement and control systems, including wells, piping and flaring systems;
    4. application of top soil and vegetation cover for renaturation purposes;
  2. remediation through excavation and removal of non-conforming or illegal landfills or dumpsites with subsequent treatment, recovery or disposal of excavated waste, including:
    1. 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;
    2. 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;
  3. remediation through decontamination of soils, surface and groundwater at the place of pollution, including the following:
    1. selective excavation, loading, transport, temporary storage, backfilling of soil, with separate management of non-contaminated and contaminated soils;
    2. 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;
    3. 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:

  1. 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;
  2. 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;
  3. monitoring and control of the remediation measures, including:
    1. sampling of soil, water, sediment, biota or other materials;
    2. laboratory analysis of samples to identify the nature and concentration of pollutants;
    3. installation, operation and maintenance of monitoring facilities and equipment such as observation wells in and outside the perimeter of the landfill site;
  4. 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:

  1. 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 recognized international industry standards(61);
  2. landfill gas transformation for utilization as energy carrier or industry feedstock;
  3. redevelopment of the remediated site for other economic use such as recreational, residential or commercial areas, installation of photovoltaic (PV) panels;
  4. 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.

The economic activities in this category could be associated with several NACE codes, in particular E39, E38.2, E38.32 and F42.9 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.

✓ Pollution prevention

1. The activity complies with all of the following criteria:the remediation activity is not undertaken by the operator(62) that caused the pollution or a producer of waste or a person acting on behalf of that operator or producer in order to comply with the Directive 2004/35/CE of the European Parliament and of the Council(63) or, for activities located in third countries, with an equivalent national legislation or international standards that apply the polluter-pays-principle to the remediation of environmental pollution caused by economic activities; relevant contaminants are removed, controlled, contained or diminished using physical, chemical, biological or other methods to ensure that the landfill and the contaminated area (land, water body or other), taking into account its use at the time of the damage or approved future use of the area, no longer pose any significant risk of adversely affecting human health and the environment, as specified in national regulatory standards or, where such standards are not available, in an internal risk-assessment taking into account the characteristic and the extent of the impacted area (land, water body or other), the type, properties (persistence, mobility and toxicity) and concentration of the substances, preparations, organisms or micro-organisms, possible migration pathways and the probability of dispersion(64).2. The activity is prepared and conducted in line with best industry practice and includes all of the following elements:the non-conforming or illegal landfill or dumpsite to be remediated has been closed and is not taking in further waste other than possibly inert or biostabilized waste to be used as landfill cover material (as far as allowed in the environmental permit for the remediation project);preparatory investigations including site-specific surveys and physical, chemical or microbiological data collection are carried out in line with best industry practice and best available techniques to establish:the location, characteristics and extent of the landfill and the polluted area;the underlying geological and hydrological conditions;the likely quantity, composition and sources of the landfilled waste;soil and water pollution originating from it as well as the risks to human health and the environment.the results of such remedial investigations are inputs for a feasibility study that defines the objectives, targets and scope for the remediation and evaluates alternative remedial options;the remedial options are analysed in accordance with the requirements set out in Annex II to Directive 2004/35/CE and in Annexes I and III to Directive 1999/31/EC, or for activities located in third countries in equivalent national law or commonly accepted international standards(65), and described in a feasibility study produced for the landfill remediation project that convincingly demonstrates how the selected remedial option is the overall best solution to meet the defined remediation objectives and targets;the landfill remediation project, including accompanying monitoring and control plan, is approved by the competent authority and consulted on with local stakeholders in accordance with national legal requirements;all materials and fuels recovered from landfilled waste meet relevant quality standards or user specifications for the intended recovery operations and do not represent a risk for the environment or human health; any hazardous waste extracted or otherwise produced by the remediation activity is subject to appropriate collection, transport, treatment, recovery or disposal by an authorized operator, in accordance with national legal requirements;soil and groundwater remediation methods based exclusively on reducing pollutant concentrations through dilution or watering down are not used;a control and monitoring plan is implemented, including measures to control the impacts of the remediation activities and to verify the achievement of the remediation objectives and targets, for at least 10 years in case of excavation and removal of the landfill or dumpsite and for at least 30 years in case of environmental isolation of the landfill or dumpsite, unless a different duration sufficient to guarantee long-term risk control is defined in national legislation or by the competent regulatory authority for the specific remediation project.

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

Where the landfill body contains significant amounts of biodegradable waste, a system for landfill gas capture and abatement and a monitoring plan for landfill gas leakage is in place in accordance with operational and technical requirements of Directive 1999/31/EC, or for activities located in third countries in accordance with equivalent national law or commonly accepted international industry standards(66).

Documentation typically required

  • Monitoring plan for landfill gas leakage — Must be in accordance with operational and technical requirements of Directive 1999/31/EC, or for activities in third countries equivalent national law or commonly accepted international industry standards

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.Remedial measures are protective of water and marine resources and apply best industry practices and technology(67) with the aim of:reducing the generation of leachates from the landfill and avoiding outflow or infiltration of leachates into the surrounding soil and any potential hazard to groundwater and surface water;separately collecting and appropriately treating run-off water and leachates before discharge;tracking and analysing leachate generation rates and leachate concentration and composition in the after-care period through appropriate control and monitoring systems and processes;separately collecting and appropriately treating polluted soil in and around the landfill in order to block the pathway from the landfill to waterbodies through heavily soaked soil.

Circular economy

Where the remediation project foresees the excavation and removal of the existing landfill or dumpsite, the excavated waste is managed in accordance with the waste hierarchy principle, prioritizing recycling over other types of material recovery, over incineration and disposal, to the extent that this is technically feasible and does not increase risks for the environmental or human health.

Biodiversity and ecosystems

The activity complies with the criteria set out in Appendix D of the applicable Delegated Act.Where applicable, the introduction of invasive alien species is prevented or their spread is managed in accordance with Regulation (EU) No 1143/2014.

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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