CO2 emissions per vehicle kilometre (g CO2 /km) or g CO2 KWh.
• Zero direct emission heavy-duty vehicles that emits less than 1g CO2 /kWh (or 1g CO2 /km for certain N2 vehicles) are automatically eligible; • Low-emission heavy-duty vehicles with specific direct CO2 emissions of less than 50% of the reference CO2 emissions of all vehicles in the same sub-group are eligible. • Dedicated vehicles solely using advanced biofuels or renewable liquid and gaseous transport fuels of non-biological origin as defined in Art. 2 (34) and Art. 2 (36) as well as low indirect land-use change-risk biofuels as defined in Art 2(37) in line with Directive (EU) 2018/2001), guaranteed either by technological design or ongoing monitoring and third-party verification. In addition, for an investment in new vehicles, only vehicles with efficiency corresponding to direct CO2 emissions (gCO2/ km) (biogenic CO2) below the reference CO2 emissions of all vehicles in the same sub-group are eligible. Eligibility should be reviewed latest by 2025.or when Directive (EU) 2018/2001) is reviewed. • Fleets of vehicles dedicated to transport fossil fuels or fossil fuels blended with alternative fuels are not eligible.
Road freight transport with zero direct emissions vehicles (e.g. electric, hydrogen) is eligible because the generation of these energy carriers is assumed to become low or zero carbon in the near future. The definition is aligned with the heavy duty CO2 regulation, which provides the most recent legislative point of orientation. Road freight transport with low-emission heavy-duty vehicles defined in the same regulation and dedicated vehicles solely using a narrowly defined range of bio- or other renewable fuels are also eligible due to the relatively high challenges in electrifying this vehicle category. Substantial contribution to climate mitigation from fuel substitution is in line with the agreed taxonomy regulation.