Infrastructure for low carbon transport (land transport)

NACE Macro-Sector: F - Construction

Level 2: F42

Level 3: F42.1

Level 4: F42.1.1 F42.1.2 F42.1.3

Infrastructure for low carbon transport – land transport including NACE categories: • Construction of roads and motorways • Construction of railways and underground railways • Construction of bridges and tunnels Also includes categories of activities not covered by NACE including: • Other infrastructure supporting transport activities not included above • Infrastructure and equipment for active mobility

Climate Change Mitigation

Metric and threshold:

The construction and operation of transport infrastructure is eligible in the following cases:

1. Infrastructure that is required for zero direct emissions transport (e.g. electric charging points, electricity grid connection upgrades, hydrogen fuelling stations or electric highways).
2. Infrastructure and equipment (including fleets) for active mobility (walking, cycling, e-bikes and e-scooters)
3. Infrastructure that is predominantly used for low-carbon transport if the fleet that uses the infrastructure meets the thresholds for direct emissions as defined in the relevant activity - measured in CO2 emissions per kilometre (gCO2/km), CO2e emissions per tonne-kilometre (gCO2e/tkm), or CO2e emissions per passenger-kilometre (gCO2e/pkm).
4. Non-electrified rail infrastructure with an existing plan for electrification or use of alternatively powered trains.

For all cases:

• Only infrastructure that is fundamental to the operation of the transport service is eligible.
• Infrastructure that is dedicated to the transport of fossil fuels or blended fossil fuels is not eligible.

Brief Rationale

The construction and operation of infrastructure for low carbon land transport is considered eligible because this is considered a key enabling factor for improving the uptake of the transport activities that are considered eligible under the rest of the land transport section of the Taxonomy. 
Eligibility for infrastructure is linked to eligibility criteria for fleets using the infrastructure, with additional criteria relating to zero carbon transport (active mobility)

Climate Change Adaptation

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