Treatment of hazardous waste
Construction, upgrade, and operation of dedicated facilities for the treatment of hazardous waste as a means for material recovery operations.
This economic activity covers both in-situ and ex-situ material recovery operations of waste classified as hazardous waste in accordance with the European List of Waste established by Commission Decision 2000/532/EC(50) and in accordance with Annex III to Directive 2008/98/EC. This includes the following streams:
- solvent reclamation or regeneration;
- regeneration of acids and bases;
- recycling or reclamation of inorganic materials other than metals or metal compounds;
- recovery of components used for pollution abatement;
- recovery of components from catalysts;
- re-refining of oil lubricants and other industrial waste oils (excluding for use as fuel or incineration).
The economic activity does not include the reuse of substances that do not qualify as waste, such as by-products or residues from production activities, in accordance with Article 5 of Directive 2008/98/EC.
The economic activity does not include recovery of materials from batteries, Waste from Electrical and Electronic Equipment (WEEE), End-of-Life Vehicles (ELV), inorganic materials from incineration processes, such as ashes, slags or dust. The economic activity does not include the treatment and recovery of nuclear waste.
The economic activities in this category could be associated with several NACE codes, in particular E38.22, E38.32, 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.
✓ Circular economy
1. The activities consist of the material recovery of secondary raw materials (including chemical substances and critical raw materials) from source segregated hazardous waste.2. The recovered materials are substituting primary raw materials, including critical raw materials, or chemicals in production processes(51).3. The recovered materials comply with the applicable industry specifications, harmonized standards, or end-of-waste criteria, as well as relevant applicable Union and national legislation.
✓ Pollution prevention
1. For all waste treatment processes, the activity complies with the following criteria:1.1. According to the type of activity, the activity complies with the requirements set out either in the best available techniques (BAT) conclusions for waste treatment(48) or the best available techniques (BAT) conclusions for waste incineration(49).Facilities that have been granted a derogation in accordance with the procedure set out in Article 15(4) of Directive 2010/75/EU are not considered as compliant with the Technical Screening Criteria.1.2. During the pre-acceptance procedures, at least the following information is gathered: expected date of arrival at the waste treatment plant; contact details of the waste producer, the sector which the waste originates from and the nature of process producing the waste, including the variability of the process;the estimated quantity expected to be delivered to the operator per delivery and per year;description of the waste, including composition, hazardous properties of the waste, waste code and the suitable treatment route. 1.3. During the acceptance procedures, the following elements are in place: a reception facility equipped with a laboratory to analyse samples on site and documented analytical standard operating procedures, with the option to sub-contract analyses to accredited external contract laboratories; documented sampling procedure consistent with relevant standards, such as EN 14899:2005(50);documented analysis of the relevant physico-chemical parameters for the treatment;a dedicated quarantine waste storage area, as well as written procedures to manage non-accepted waste.The personnel dealing with the pre-acceptance and acceptance procedures is able, due to their profession or experience, to deal with all necessary questions relevant for the treatment of the wastes in the waste treatment facility. The procedures are intended to pre-accepting and accepting wastes at the waste treatment plant only if a suitable treatment route is available and the disposal or recovery route for the output of the treatment is determined. For ‘blending or mixing activities’ (as set out in Annex I, section 5.1(c) of Directive 2010/75/EU), the operator is not using dilution to lower the concentration of one or more hazardous substances present in the waste, with the aim for the resulting waste mix to be declassified and become ‘non-hazardous waste’ and thus be subsequently treated in facilities non-dedicated to the treatment of hazardous waste. Dilution is not used as a ‘substitute’ to the adequate treatment of the waste.2. For the physico-chemical treatment of solid or pasty waste, any treatment for the purpose of treating waste prior to final disposal, such as in hazardous waste landfills, is designed to fullfil the following requirements:limit at 6% the Total Organic Carbon (TOC) maximum concentration in each single input waste to the landfill; limit at 1 000 mg/kg dry matter Dissolved Organic Carbon (DOC) content of the output waste after a leaching test with L/S = 10 l/kg based on EU Standard EN 12457-2:2002(51).3. For the physico-chemical treatment of waste with calorific value, measures are taken in order to avoid dilution and dispersion of hazardous substances, and to avoid any high loads released into the air due to inappropriate final treatment of waste with calorific value. Any treatment installation prior to final thermal treatments (incineration or co-incineration) is to be designed with the purpose of limiting the content of hazardous substances (and meet other related criteria) for each single input waste treated at the physico-chemical treatment installation, so that the acceptance levels at the entrance of the final thermal treatment installations are respected.4. For the treatment of aqueous liquid waste, the biological treatability of the waste water resulting from the treatment of the water-based liquid waste in a biological waste water treatment plant is judged based on the following criterion:Dissolved Organic Carbon DOC elimination of >70% in 7 days (>80% when adapted inoculum is used) in accordance with EN ISO 9888(52) (Zahn Wellens), or other commonly accepted, equivalent industry standards and methodologies used to assess bio-elimination and related performances.5. For the treatment of waste containing Persistent Organic Pollutants (POP), all waste containing POP substances listed in Annex IV to Regulation (EU) 2019/1021 are controlled and traced as hazardous waste in accordance with Article 17 of Directive 2008/98/EC. Specific requirements of Articles 7(4), 17, 18 and 19 of Directive 2008/98/EC apply. In case of transboundary movement, requirements of Chapter I of the Regulation (EC) No 1013/2006 of the European Parliament and of the Council(53) apply.The tracking system in place in the installations based on the best practices referred to above allows the monitoring of:the effective separation of each part of a product or waste such as waste equipment, containing or contaminated with POP above the levels defined in Annex IV to Regulation (EU) 2019/1021;the effective destruction or irreversible transformation of the POP waste in compliance with Articles 7(2) – 7(4) and Annex V to Regulation (EU) 2019/1021.6. For the treatment of mercury-containing waste(54), all installations likely to treat waste consisting of, containing or contaminated with mercury or mercury compounds (as defined in Article 11 of the Minamata Convention), implementthe traceability system set out in Article 14 of Regulation (EU) 2017/852 or a similar traceability system. Based on this tracking system, the installations treating mercury-containing waste monitor the effective safe fate of mercury and mercury compounds in appropriate final destination.7. For the (non-combustion) treatment of healthcare waste, the installation implements the best practices set out in the WHO handbook on safe management of wastes from health-care activities(55).A non-combustion healthcare waste installation has specific acceptance procedure, monitors and can prove that the following types of healthcare waste are not accepted for treatment:cytotoxic waste;pharmaceutical waste;chemical waste;radioactive waste.The technologies used are certified by an independent certification body.
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.
Water and marine resources
The activity complies with the criteria set out in Appendix B of the applicable Delegated Act.Relevant techniques are deployed for the protection of water and marine resources, as set out in the best available techniques (BAT) conclusions for waste treatment(56).
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.
Related reading: EU Taxonomy explained · Evidence sustainability auditors look for
← All activitiesBuilt 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 lawRegulations, directives and decisions in force — the consolidated, current text of EU sustainability law.
Case Law
BindingCJEU and General Court judgments — binding judicial interpretation of EU sustainability regulation that national courts must apply.
Guidance
Interpretive guidanceEFRAG Q&As and Commission FAQs on CSRD, ESRS and EU Taxonomy — the authoritative interpretive guidance on how to apply the law.
Consultations
Pre-legislativeConsultation papers and draft RTS/ITS from EFRAG, EBA, ESMA and EIOPA — near-certain to become binding law.
Proposals
Pre-legislativeCommission proposals and trilogue documents — track sustainability legislation in progress before it reaches the Official Journal.
14-day free trial. No credit card required.