Climate Delegated Act Water supply, sewerage, waste management and remediation NACE E36.00NACE E37.00NACE F42.9

Sustainable urban drainage systems (SUDS)

Construction, extension, operation and renewal of urban drainage systems facilities that mitigate pollution and flood hazards due to discharges of urban runoff and improve the urban water quality and quantity, by harnessing natural processes, such as infiltration and retention.

The activity includes SUDS promoting infiltration, evaporation and other stormwater treatments (including water butts, site layout and management, pervious pavements, filter drains, swales, filter strips, ponds, wetlands, soakaways, infiltration trenches and basins, green roofs, bioretention areas and stormwater pre-treatment devices, including sand filters or silt removal devices(10)) and other innovative systems.

The activity does not include nature-based solutions for flood and drought risk prevention and protection outside the urban environment (see Section 3.1. of the applicable Delegated Act).

The economic activities in this category could be associated with several NACE codes, in particular E36.00, E37.00 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.

✓ Water

The activity leads to a retention of rainwater in a specific area or to an improvement in water quality by complying with the following criteria:the construction and operation of the sustainable urban drainage system is integrated in the urban drainage and waste water treatment system, as demonstrated by means of a flood risk management plan or of other relevant urban planning tools. The activity contributes substantially to achieving the good status and good ecological potential of bodies of surface water and groundwater or to preventing the deterioration of bodies of water that already have good status and good potential, and is carried out to ensure compliance with Directive 2000/60/EC(11) and Directive 2008/56/EC;information is provided on the percentage of a specific area, such as a residential or commercial area, where rainwater is not directly drained but retained within the area site;the design of the sustainable urban drainage system achieves at least one of the following effects:a quantified percentage of rainwater in the catchment area of the drainage system is retained and discharged with a staggered delay to the receiving water bodies;a quantified percentage of pollutants, including oil, heavy metals, hazardous chemicals and microplastics, is removed from urban runoff before discharge to the receiving water bodies;runoff peak flow, with a return period in line with the requirements of flood risk management plans or other local provisions in place, is reduced by a quantified percentage.

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

N/A

Climate change adaptation

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

Circular economy

N/A

Pollution prevention and control

Depending on the origin of the received water and the different pollutant load, such as rainwater, rainfall run-offs from roofs, rainfall run-offs from roads, or stormwater, SUDS treat these waters before discharging or infiltrating the water into other environmental media.

Biodiversity and ecosystems

The activity complies with the criteria set out in Appendix D of the applicable Delegated Act.The introduction of invasive alien species is prevented or their spread is managed in accordance with Regulation (EU) No 1143/2014 of the European Parliament and of the Council(12).

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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