Manufacture of low carbon technologies for transport

The economic activity manufactures, repairs, maintains, retrofits⁽⁷⁴⁾, repurposes or upgrades:

1. trains, passenger coaches and wagons that have zero direct (tailpipe) CO₂ emissions;
2. trains, passenger coaches and wagons that have zero direct tailpipe CO₂ emission when operated on a track with necessary infrastructure, and use a conventional engine where such infrastructure is not available (bimode);
3. urban, suburban and road passenger transport devices, where the direct (tailpipe) CO₂ emissions of the vehicles are zero;
4. until 31 December 2025, vehicles designated as categories M2 and M3⁽⁷⁵⁾ that have a type of bodywork classified as ‘CA’ (single-deck vehicle), ‘CB’ (double-deck vehicle), ‘CC’ (single-deck articulated vehicle) or ‘CD’ (double-deck articulated vehicle)⁽⁷⁶⁾, and comply with the latest EURO VI standard, i.e. both with the requirements of Regulation (EC) No 595/2009 of the European Parliament and of the Council⁽⁷⁷⁾ and, from the time of the entry into force of amendments to that Regulation, in those amending acts, even before they become applicable, and with the latest step of the Euro VI standard set out in Table 1 of Appendix 9 to Annex I to Commission Regulation (EU) No 582/2011⁽⁷⁸⁾ where the provisions governing that step have entered into force but have not yet become applicable for this type of vehicle⁽⁷⁹⁾. Where such standard is not available, the direct CO2 emissions of the vehicles are zero;
5. personal mobility devices with a propulsion that comes from the physical activity of the user, from a zero-emissions motor, or a mix of zero-emissions motor and physical activity;
6. vehicles of category M₁ and N₁ classified as light-duty vehicles⁽⁸⁰⁾ with:

a. until 31 December 2025: specific emissions of CO₂, as defined in Article 3(1), point (h), of Regulation (EU) 2019/631 of the European Parliament and of the Council⁽⁸¹⁾, lower than 50gCO₂/km (low- and zero-emission light-duty vehicles);

b. from 1 January 2026: specific emissions of CO₂, as defined in Article 3(1), point (h), of Regulation (EU) 2019/631, are zero;

1. vehicles of category L⁽⁸²⁾ with tailpipe CO₂ emissions equal to 0g CO_2e/km calculated in accordance with the emission test laid down in Regulation (EU) 168/2013 of the European Parliament and of the Council⁽⁸³⁾;
2. vehicles of categories N2 and N3, and N1 classified as heavy-duty vehicles, not dedicated to transporting fossil fuels with a technically permissible maximum laden mass not exceeding 7,5 tonnes that are ‘zero-emission heavy-duty vehicles’ as defined in Article 3, point (11), of Regulation (EU) 2019/1242 of the European Parliament and of the Council⁽⁸⁴⁾;
3. vehicles of categories N2 and N3 not dedicated to transporting fossil fuels with a technically permissible maximum laden mass exceeding 7,5 tonnes that are zero-emission heavy-duty vehicles’, as defined in Article 3, point (11), of Regulation (EU) 2019/1242 or ‘low-emission heavy-duty vehicles’ as defined in Article 3, point (12) of that Regulation;
4. inland passenger water transport vessels that:

a. have zero direct (tailpipe) CO₂ emissions;

b. until 31 December 2025, are hybrid and dual fuel vessels using at least 50 % of their energy from zero direct (tailpipe) CO₂ emission fuels or plug-in power for their normal operation;

1. inland freight water transport vessels, not dedicated to transporting fossil fuels, that:

a. have zero direct (tailpipe) CO₂ emission;

b. until 31 December 2025, have direct (tailpipe) emissions of CO₂ per tonne kilometre (gCO₂/tkm), calculated (or estimated in case of new vessels) using the Energy Efficiency Operational Indicator⁽⁸⁵⁾, 50 % lower than the average reference value for emissions of CO₂ defined for heavy duty vehicles (vehicle subgroup 5-LH) in accordance with Article 11 of Regulation (EU) 2019/1242;

1. sea and coastal freight water transport vessels, vessels for port operations and auxiliary activities, that are not dedicated to transporting fossil fuels, that:

a. have zero direct (tailpipe) CO₂ emissions;

b. until 31 December 2025, are hybrid and dual fuel vessels that derive at least 25 % of their energy from zero direct (tailpipe) CO₂ emission fuels or plug-in power for their normal operation at sea and in ports;

c. until 31 December 2025, and only where it can be proved that the vessels are used exclusively for operating coastal and short sea services designed to enable modal shift of freight currently transported by land to sea, the vessels that have direct (tailpipe) CO₂ emissions, calculated using the International Maritime Organization (IMO) Energy Efficiency Design Index (EEDI)⁽⁸⁶⁾, 50 % lower than the average reference CO₂ emissions value defined for heavy duty vehicles (vehicle subgroup 5-LH) in accordance with Article 11 of Regulation (EU) 2019/1242;

d. until 31 December 2025, the vessels have an attained Energy Efficiency Design Index (EEDI) value 10 % below the EEDI requirements applicable on 1 April 2022⁽⁸⁷⁾ if the vessels are able to run on zero direct (tailpipe) CO2 emission fuels or on fuels from renewable sources⁽⁸⁸⁾;

1. sea and coastal passenger water transport vessels, not dedicated to transporting fossil fuels, that:

a. have zero direct (tailpipe) CO₂ emissions;

b. until 31 December 2025, hybrid and dual fuel vessels derive at least 25 % of their energy from zero direct (tailpipe) CO₂ emission fuels or plug-in power for their normal operation at sea and in ports;

c. until 31 December 2025, the vessels have an attained Energy Efficiency Design Index (EEDI) value 10 % below the EEDI requirements applicable on 1 April 2022 if the vessels are able to run on zero direct (tailpipe) CO2 emission fuels or on fuels from renewable sources⁽⁸⁹⁾.

Further information and explanations of the footnotes can be found on the EU Taxonomy website:

Link: Manufacture of low carbon technologies for transport