Climate Delegated Act Construction and real estate activities NACE F41NACE F43

Renovation of existing buildings

Construction and civil engineering works or preparation thereof.

The economic activities in this category could be associated with several NACE codes, in particular F41 and F43 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 adaptation

1. The economic activity has implemented physical and non-physical solutions (‘adaptation solutions’) that substantially reduce the most important physical climate risks that are material to that activity.2. The physical climate risks that are material to the activity have been identified from those listed in Appendix A of the applicable Delegated Act by performing a robust climate risk and vulnerability assessment with the following steps:screening of the activity to identify which physical climate risks from the list in Appendix A of the applicable Delegated Act may affect the performance of the economic activity during its expected lifetime;where the activity is assessed to be at risk from one or more of the physical climate risks listed in Appendix A of the applicable Delegated Act, a climate risk and vulnerability assessment to assess the materiality of the physical climate risks on the economic activity;an assessment of adaptation solutions that can reduce the identified physical climate risk.The climate risk and vulnerability assessment is proportionate to the scale of the activity and its expected lifespan, such that: for activities with an expected lifespan of less than 10 years, the assessment is performed, at least by using climate projections at the smallest appropriate scale;for all other activities, the assessment is performed using the highest available resolution, state-of-the-art climate projections across the existing range of future scenarios(633) consistent with the expected lifetime of the activity, including, at least, 10 to 30 year climate projections scenarios for major investments. 3. The climate projections and assessment of impacts are based on best practice and available guidance and take into account the state-of-the-art science for vulnerability and risk analysis and related methodologies in line with the most recent Intergovernmental Panel on Climate Change reports(634), scientific peer-reviewed publications and open source(635) or paying models.4. The adaptation solutions implemented:do not adversely affect the adaptation efforts or the level of resilience to physical climate risks of other people, of nature, of cultural heritage, of assets and of other economic activities;favour nature-based solutions(636) or rely on blue or green infrastructure(637) to the extent possible;are consistent with local, sectoral, regional or national adaptation plans and strategies;are monitored and measured against pre-defined indicators and remedial action is considered where those indicators are not met;where the solution implemented is physical and consists in an activity for which technical screening criteria have been specified in this Annex, the solution complies with the do no significant harm technical screening criteria for that activity.

✓ Circular economy

1. All generated construction and demolition waste is treated in accordance with Union waste legislation and the full checklist of the EU Construction and Demolition Waste Management Protocol, in particular by setting sorting systems and pre-demolition audits(97). The preparing for re-use(98) or recycling(99) of the non-hazardous construction and demolition waste generated on the construction site is at least 70% (by mass in kilogrammes), excluding backfilling(100). 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 70% threshold by reporting on the Level(s) indicator 2.2(101) using the Level 2 reporting format for different waste streams.2. The life cycle Global Warming Potential (GWP)(102) of the building’s renovation works has been calculated for each stage in the life cycle, from the point of renovation, and is disclosed to investors and clients on demand. 3. Construction designs and techniques support circularity via the incorporation of concepts for design for adaptability and deconstruction as outlined in Level(s) indicators 2.3 and 2.4 respectively. The operator of the activity demonstrates compliance with this requirement by reporting on the Level(s) indicators 2.3(103) and 2.4(104) at Level 2.4. At least 50% of the original building is retained. This is to be calculated based on the gross external floor area retained from the original building using the applicable national or regional measurement methodology, alternatively using the definition of ‘IPMS 1’ contained in the International Property Measurement Standards(105).5. The use of primary raw material in the renovation of the building is minimised through the use of secondary raw materials(106). The operator of the activity ensures that the three heaviest material categories that have been newly added to the building in the renovation of the building, measured by mass in kilogrammes, comply with the following thresholds regarding the maximum amount of primary raw material used:for the combined total of concrete(107), natural or agglomerated stone, a maximum of 85% of the material come from primary raw material;for the combined total of brick, tile, ceramic, a maximum of 85% of the material come from primary raw material;for bio-based materials(108), a maximum of 90% of the material come from primary raw material;for the combined total of glass, mineral insulation, a maximum of 85% of the material come from primary raw material;for non-biobased plastic, a maximum of 75% of the material come from primary raw material;for metals, a maximum of 65% of the material come from primary raw material;for gypsum, a maximum of 83% of the material come from primary raw material.The thresholds are calculated by subtracting the secondary raw material from the total amount of each material category used in the works measured by mass in kilogrammes. Where the information on the recycled content of the construction product is not available, it is to be counted as comprising 100% primary raw material. In order to respect the Waste Hierarchy and thereby favour re-use over recycling, re-used construction products, including those containing non-waste materials reprocessed on site, are to be counted as comprising zero primary raw material. Compliance with this criterion is demonstrated by reporting in accordance with the Level(s) indicator 2.1(109).6. The operator of the activity uses electronic tools to describe the characteristics of the building as built, including the materials and components used, for the purpose of future maintenance, recovery, and reuse, for example using EN ISO22057:2022 to provide Environmental Product Declarations(110). The information is stored in a digital format and is made available to investors and clients on demand. In addition, the operator of the activity ensures the long-term preservation of this information beyond the useful life of the building by using the information managing systems provided by national tools, such as cadastre or public register.

✓ Climate mitigation

The building renovation complies with the applicable requirements for major renovations(365).Alternatively, it leads to a reduction of primary energy demand (PED) of at least 30 %(366).

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.

Water and marine resources

Where installed as part of the renovation works, except for renovation works in residential building units, the specified water use for the following water appliances is attested by product datasheets, a building certification or an existing product label in the Union, in accordance with the technical specifications laid down in Appendix E to Annex I to this Regulation: wash hand basin taps and kitchen taps have a maximum water flow of 6 litres/min;showers have a maximum water flow of 8 litres/min;WCs, including suites, bowls and flushing cisterns, have a full flush volume of a maximum of 6 litres and a maximum average flush volume of 3,5 litres;urinals use a maximum of 2 litres/bowl/hour. Flushing urinals have a maximum full flush volume of 1 litre.

Key thresholds

MetricThresholdUnit
Maximum water flow of wash hand basin taps and kitchen taps6litres/min
Maximum water flow of showers8litres/min
Full flush volume of WCs6litres
Average flush volume of WCs3.5litres
Maximum water use of urinals2litres/bowl/hour
Maximum full flush volume of flushing urinals1litres

Documentation typically required

  • Product datasheets, building certification, or product label — To attest that the specified water use of the appliances meets the maximum thresholds

Pollution prevention and control

Building components and materials used in the construction comply with the criteria set out in Appendix C of the applicable Delegated Act.Building components and materials used in the construction that may come into contact with occupiers(111) emit less than 0,06 mg of formaldehyde per m³ of test chamber air upon testing in accordance with the conditions specified in Annex XVII to Regulation (EC) No 1907/2006 and less than 0,001 mg of other categories 1A and 1B carcinogenic volatile organic compounds per m³ of test chamber air, upon testing in accordance with EN 16516 or ISO 16000-3:2011(112) or other equivalent standardised test conditions and determination methods.Measures are taken to reduce noise, dust and pollutant emissions during construction or maintenance works.

Key thresholds

MetricThresholdUnit
Formaldehyde emission0.06mg per m³ of test chamber air
Other categories 1A and 1B carcinogenic volatile organic compounds emission0.001mg per m³ of test chamber air

Biodiversity and ecosystems

N/A

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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