EU Taxonomy Regulation gas and nuclear activities

No. Eligibility only means that an economic activity matches one of the activity descriptions added by Delegated Regulation (EU) 2022/1214. Alignment still requires the four Article 3 conditions: substantial contribution to at least one environmental objective, no significant harm to the other objectives, compliance with Article 18 minimum safeguards, and compliance with the applicable technical screening criteria.

The nuclear sections cover pre-commercial advanced technologies with minimal fuel-cycle waste, new nuclear installations whose construction permit is issued by 2045, and modifications of existing installations intended to extend safe operation where the project is authorised by 2040. The gas sections cover electricity generation, high-efficiency cogeneration, and heat or cooling in an efficient district system.

These are transitional activities under Article 10(2), not a finding that every gas or nuclear activity is sustainable. Match the operating facts to Sections 4.26 to 4.31 and use the criteria that apply to the reporting period.

Nuclear alignment depends on project, operator, and Member State evidence. The common criteria cover nuclear-safety and radioactive-waste law, decommissioning and waste-management funds, disposal capacity for very low-, low-, and intermediate-level waste, and a detailed plan for a high-level-waste disposal facility to operate by 2050.

For electricity generation, life-cycle greenhouse-gas emissions must be below 100 g CO2e/kWh and independently verified using a method permitted by the act. The project must also meet its section's permitting date, safety, accident-tolerant-fuel, reporting, water, waste, pollution, and biodiversity conditions.

Each gas activity has a route based on life-cycle greenhouse-gas emissions below 100 g CO2e/kWh or, for facilities whose construction permit is granted by 31 December 2030, a transition route with additional conditions. For electricity generation under Section 4.29, that route uses direct emissions below 270 g CO2e/kWh or annual direct emissions averaging no more than 550 kg CO2e per kW of capacity over 20 years. Sections 4.30 and 4.31 require direct emissions below 270 g CO2e/kWh of output energy.

The transition routes also require evidence that renewable alternatives are not available, replacement of a more emissions-intensive solid- or liquid-fossil-fuel activity, a full switch to renewable or low-carbon gaseous fuels by 31 December 2035, and at least a 55% emissions reduction. Section 4.29 permits newly installed capacity up to 15% above the replaced facility and measures the reduction over the lifetime of the new capacity; Sections 4.30 and 4.31 do not permit a capacity increase and measure the reduction per kWh of output energy. Each section adds its own efficiency, cogeneration, district-heating, verification, and DNSH conditions.

Build the evidence file at project, activity, and site level. Start with the delegated-act section and version used. Map every criterion to a named record, calculation, permit, plan, technical study, operating record, contractual commitment, or independent assessment. For a future deadline or continuing condition, record the owner, monitoring frequency, and event that would require reassessment.

Do not collapse substantial contribution and DNSH into one generic engineering opinion. The reviewer should be able to see which criterion each document supports, the measurement period and boundary, assumptions or data limitations, and whether the evidence existed at the disclosure reference date.

Article 8 disclosures must identify whether the undertaking carries out, funds, or has exposures to the covered nuclear and gas activities and separately show the required eligible and aligned proportions. Regulation (EU) 2026/73 shortened the wider reporting templates but retained separate gas- and nuclear-related information.

Reconcile each activity-level decision to the relevant turnover, CapEx, OpEx, asset, exposure, investment, or underwriting calculation. Preserve excluded and non-aligned amounts so the disclosure does not imply that one covered activity makes an entire entity, asset, fund, or portfolio aligned.