Urban Waste Water Treatment
Construction, extension, upgrade, operation and renewal of urban waste water infrastructure including treatment plants, sewer networks, storm water management structures, connections to the waste water infrastructure, decentralised wastewater treatment facilities, including individual and other appropriate systems, and discharge structures for treated effluent. The activity may include innovative and advanced treatments, including the removal of micropollutants.
The economic activities in this category could be associated with several NACE codes, in particular 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
1. The waste water treatment system does not result in a deterioration of the good status and good ecological potential of any of the affected water bodies and it contributes significantly to the achievement of good status and potential of the affected water bodies, in accordance with Directive 2000/60/EC(6).The information related to the status of water bodies, to the activities potentially impacting the status and to the measures taken to avoid or minimize such impacts, is included in a river basin management plan, or, for activities in third countries, in an equivalent water use and protection management plan. The waste water treatment system fulfils the discharge requirements set up by the competent local authorities. The waste water treatment system also contributes to achieve or maintain the good environmental status of marine waters in accordance with Directive 2008/56/EC, where applicable.2. The waste water treatment system has a collecting system and the provision of secondary treatment. The waste water treatment system complies with the relevant, size-specific requirements for discharges from urban waste water treatment plants set out in Directive 91/271/EEC, in particular Articles 3 to 8 and Article 13 of that Directive and Annex I to that Directive.3. Where the waste water treatment plant has a capacity of 100 000 population equivalent (p.e.)(7) or more, or of a daily inflow of a five-day biochemical oxygen demand (BOD5) load of more than 6 000 kg, it uses a sludge treatment such as anaerobic digestion or a technology with the same or a lower net energy demand (considering both energy generation and consumption), to stabilise the sludge.
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
An assessment of the direct GHG emissions from the centralised waste water system, including collection (sewer network) and treatment, has been performed. The results are disclosed to investors and clients on demand(8).For anaerobic digestion of sewage sludge, a monitoring plan is in place for methane leakage at the facility.
Documentation typically required
- Direct GHG emissions assessment report — Results disclosed to investors and clients on demand.
- Methane leakage monitoring plan — For anaerobic digestion of sewage sludge.
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
Discharges to receiving waters meet the requirements laid down in Directive 91/271/EEC or as required by national provisions stating maximum permissible pollutant levels from discharges to receiving waters.Measures have been implemented to avoid and mitigate harmful storm water overflows from the waste water collection system, which may include nature-based solutions, separate storm water collection systems, retention tanks and treatment of the first flush.Sewage sludge is used in accordance with Council Directive 86/278/EEC(9) or as required by national law relating to the spreading of sludge on the soil or any other application of sludge on and in the soil.
Documentation typically required
- Compliance with Directive 91/271/EEC or national provisions — Evidence that discharges to receiving waters meet maximum permissible pollutant levels.
- Compliance with Council Directive 86/278/EEC or national law — Evidence that sewage sludge is used in accordance with the directive or national law on soil spreading or application.
- Measures for storm water overflows — Documentation of implemented measures (e.g., nature-based solutions, separate collection, retention tanks, first-flush treatment) to avoid and mitigate harmful overflows.
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
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