### (13) a social climate (‘the fund’) should therefore be established to provide funds to the member states to support their policies to address the social impacts of the emissions trading for buildings and road transport on vulnerable households , vulnerable micro-enterprises and vulnerable transport users. this should be achieved notably through temporary income support and measures and investments intended to reduce reliance on fossil fuels through increased energy efficiency of buildings , decarbonisation of heating and cooling of buildings , including the integration of energy from renewable sources , and granting improved access to zero- and low-emission mobility and transport to the benefit of vulnerable households , vulnerable micro-enterprises and vulnerable transport users. ### (13) a social climate (‘the fund’) should therefore be established to provide funds to the member states to support their policies to address the social impacts of the emissions trading for buildings and road transport on vulnerable households , vulnerable micro-enterprises and vulnerable transport users. this should be achieved notably through investments intended to reduce reliance on fossil fuels through increased energy efficiency of buildings , decarbonisation of heating and cooling of buildings , including the integration of energy from renewable sources , and granting improved access to zero- and low-emission mobility and transport to the benefit of vulnerable households , vulnerable micro-enterprises and vulnerable transport users.


### (13) a social climate (‘the fund’) should therefore be established to provide funds to the member states to support their policies to address the social impacts of the emissions trading for buildings and road transport on vulnerable households , vulnerable micro-enterprises and vulnerable transport users. this should be achieved notably through temporary income support and measures and investments intended to reduce reliance on fossil fuels through increased energy efficiency of buildings , decarbonisation of heating and cooling of buildings , including the integration of energy from renewable sources , and granting improved access to zero- and low-emission mobility and transport to the benefit of vulnerable households , vulnerable micro-enterprises and vulnerable transport users. ### (13) a social climate (‘the fund’) should therefore be established to provide funds to the member states to support their policies to address the social impacts of the emissions trading for buildings and road transport on vulnerable households , vulnerable micro-enterprises and vulnerable transport users. this should be achieved notably through measures and investments intended to reduce reliance on fossil fuels through increased energy efficiency of buildings , decarbonisation of heating and cooling of buildings , including the integration of energy from renewable sources , and granting improved access to zero- and low-emission mobility and transport to the benefit of vulnerable households , vulnerable micro-enterprises and vulnerable transport users.


### (13) a social climate (‘the fund’) should therefore be established to provide funds to the member states to support their policies to address the social impacts of the emissions trading for buildings and road transport on vulnerable households , vulnerable micro-enterprises and vulnerable transport users. this should be achieved notably through temporary income support and measures and investments intended to reduce reliance on fossil fuels through increased energy efficiency of buildings , decarbonisation of heating and cooling of buildings , including the integration of energy from renewable sources , and granting improved access to zero- and low-emission mobility and transport to the benefit of vulnerable households , vulnerable micro-enterprises and vulnerable transport users. ### (13) a social climate (‘the fund’) should therefore be established to provide funds to the member states to support their policies to address the social impacts of the emissions trading for buildings and road transport on vulnerable households , vulnerable smes , micro-enterprises and on vulnerable transport users. this should be achieved notably through temporary income support and measures and investments intended to reduce reliance on fossil fuels through increased energy efficiency of buildings , decarbonisation of heating and cooling of buildings , including the integration and storage of energy from renewable sources , and granting improved access to zero- and low-emission mobility and transport to the benefit of vulnerable households , vulnerable smes , micro-enterprises and vulnerable transport users.


### (14) for that purpose , each member state should submit to the commission a social climate plan (‘the plan’). those plans should pursue two objectives. firstly , they should provide vulnerable households , vulnerable micro-enterprises and vulnerable transport users the necessary resources to finance and carry out investments in energy efficiency , decarbonisation of heating and cooling , in zero- and low-emission vehicles and mobility. secondly , they should mitigate the impact of the increase in the cost of fossil fuels on the most vulnerable and thereby prevent energy and transport poverty during the transition period until such investments have been implemented. the plans should have an investment component promoting the long-term solution of reduce fossil fuels reliance and could envisage other measures , including temporary direct income support to mitigate adverse income effects in the shorter term. ### (14) for that purpose , each member state should prepare together with the relevant stakeholders listed in article 8.1 of regulation (eu) 2021/1060 such as the social partners , regional and local authorities and submit to the commission a social climate plan (‘the plan’). those plans should contribute to the implementation of the principles of the european pillar of social rights and the achievement of the united nations sustainable development goals while ensuring that no-one is left behind as well as pursue two objectives. firstly , they should provide vulnerable households , vulnerable micro-enterprises and vulnerable transport users the necessary resources to finance and carry out investments in energy efficiency , decarbonisation of heating and cooling , in zero- and low-emission vehicles and mobility. secondly , they should mitigate the impact of the increase in the cost of fossil fuels on the most vulnerable and thereby prevent energy and transport poverty during the transition period until such investments have been implemented. the plans should have an investment component promoting the long-term solution of reduce fossil fuels reliance and could envisage other measures , including temporary conditional direct income support to mitigate adverse income effects in the shorter term.


### (14) for that purpose , each member state should submit to the commission a social climate plan (‘the plan’). those plans should pursue two objectives. firstly , they should provide vulnerable households , vulnerable micro-enterprises and vulnerable transport users the necessary resources to finance and carry out investments in energy efficiency , decarbonisation of heating and cooling , in zero- and low-emission vehicles and mobility. secondly , they should mitigate the impact of the increase in the cost of fossil fuels on the most vulnerable and thereby prevent energy and transport poverty during the transition period until such investments have been implemented. the plans should have an investment component promoting the long-term solution of reduce fossil fuels reliance and could envisage other measures , including temporary direct income support to mitigate adverse income effects in the shorter term. ### (14) for that purpose , each member state should submit to the commission a social climate plan (‘the plan’). those plans should pursue two objectives. firstly , they should provide vulnerable households , vulnerable micro-enterprises and vulnerable transport users temporary direct income support and the necessary resources to finance and carry out investments in energy efficiency , decarbonisation of heating and cooling , in zero- and low-emission vehicles and mobility. secondly , they should mitigate the impact of the increase in the cost of fossil fuels on the most vulnerable and thereby prevent energy and transport poverty during the transition period until such investments have been implemented. the plans should have an investment component promoting the long-term solution of reduce fossil fuels reliance and could envisage other measures , including temporary direct income support to mitigate adverse income effects in the shorter term.


### (14) for that purpose , each member state should submit to the commission a social climate plan (‘the plan’). those plans should pursue two objectives. firstly , they should provide vulnerable households , vulnerable micro-enterprises and vulnerable transport users the necessary resources to finance and carry out investments in energy efficiency , decarbonisation of heating and cooling , in zero- and low-emission vehicles and mobility. secondly , they should mitigate the impact of the increase in the cost of fossil fuels on the most vulnerable and thereby prevent energy and transport poverty during the transition period until such investments have been implemented. the plans should have an investment component promoting the long-term solution of reduce fossil fuels reliance and could envisage other measures , including temporary direct income support to mitigate adverse income effects in the shorter term. ### (14) for that purpose , each member state should prepare together with the relevant stakeholders listed in article 8.1 of regulation (eu) 2021/1060 such as social partners , regional and local authorities and submit to the commission a social climate plan (‘the plan’). those plans should pursue two objectives. firstly , they should provide vulnerable households , vulnerable micro-enterprises and vulnerable transport users the necessary resources to finance and carry out investments in energy efficiency , decarbonisation of heating and cooling , in zero- and low-emission vehicles and mobility. secondly , they should mitigate the impact of the increase in the cost of fossil fuels on the most vulnerable and thereby prevent energy and transport poverty during the transition period until such investments have been implemented. the plans should have an investment component promoting the long-term solution of reduce fossil fuels reliance and could envisage other measures , including temporary direct income support to mitigate adverse income effects in the shorter term.


### (14) for that purpose , each member state should submit to the commission a social climate plan (‘the plan’). those plans should pursue two objectives. firstly , they should provide vulnerable households , vulnerable micro-enterprises and vulnerable transport users the necessary resources to finance and carry out investments in energy efficiency , decarbonisation of heating and cooling , in zero- and low-emission vehicles and mobility. secondly , they should mitigate the impact of the increase in the cost of fossil fuels on the most vulnerable and thereby prevent energy and transport poverty during the transition period until such investments have been implemented. the plans should have an investment component promoting the long-term solution of reduce fossil fuels reliance and could envisage other measures , including temporary direct income support to mitigate adverse income effects in the shorter term. ### (14) for that purpose , each member state should submit to the commission a social climate programme (‘the programme´). those programmes should pursue two objectives. firstly , they should provide vulnerable households , vulnerable micro-enterprises and vulnerable transport users the necessary resources to finance and carry out investments in energy efficiency , decarbonisation of heating and cooling , in zero- and low-emission vehicles and mobility. secondly , they should mitigate the impact of the increase in the cost of fossil fuels on the most vulnerable and thereby prevent energy and transport poverty during the transition period until such investments have been implemented. the programmes should have an investment component promoting the long-term solution of reduce fossil fuels reliance and could envisage other measures , including direct income support to mitigate adverse income effects.


### (14) for that purpose , each member state should submit to the commission a social climate plan (‘the plan’). those plans should pursue two objectives. firstly , they should provide vulnerable households , vulnerable micro-enterprises and vulnerable transport users the necessary resources to finance and carry out investments in energy efficiency , decarbonisation of heating and cooling , in zero- and low-emission vehicles and mobility. secondly , they should mitigate the impact of the increase in the cost of fossil fuels on the most vulnerable and thereby prevent energy and transport poverty during the transition period until such investments have been implemented. the plans should have an investment component promoting the long-term solution of reduce fossil fuels reliance and could envisage other measures , including temporary direct income support to mitigate adverse income effects in the shorter term. ### (14) for that purpose , each member state should submit to the commission a social climate plan (‘the plan’). those plans should contribute to the implementation of the principles of the european pillar of social rights and the achievement the united nations sustainable development goals while ensuring that no-one is left behind as well as pursue two objectives. firstly , they should provide vulnerable households , vulnerable micro-enterprises and vulnerable transport users the necessary resources to finance and carry out investments in energy efficiency , decarbonisation of heating and cooling , in zero- and low-emission vehicles and mobility. secondly , they should mitigate the impact of the increase in the cost of fossil fuels on the most vulnerable and thereby prevent energy and transport poverty during the transition period until such investments have been implemented. the plans should have an investment component promoting the long-term solution of reduce fossil fuels reliance and could envisage other measures , including temporary direct income support to mitigate adverse income effects in the shorter term.


### (14) for that purpose , each member state should submit to the commission a social climate plan (‘the plan’). those plans should pursue two objectives. firstly , they should provide vulnerable households , vulnerable micro-enterprises and vulnerable transport users the necessary resources to finance and carry out investments in energy efficiency , decarbonisation of heating and cooling , in zero- and low-emission vehicles and mobility. secondly , they should mitigate the impact of the increase in the cost of fossil fuels on the most vulnerable and thereby prevent energy and transport poverty during the transition period until such investments have been implemented. the plans should have an investment component promoting the long-term solution of reduce fossil fuels reliance and could envisage other measures , including temporary direct income support to mitigate adverse income effects in the shorter term. ### (14) for that purpose , each member state should submit to the commission a social climate plan (‘the plan’). those plans should pursue two objectives. firstly , they should provide vulnerable households , vulnerable micro-enterprises and vulnerable transport users the necessary resources to finance and carry out investments in energy efficiency , decarbonisation of heating and cooling , in zero- and low-emission vehicles and mobility. secondly , they should mitigate the impact of the increase in the cost of fossil fuels on the most vulnerable and thereby prevent energy and transport poverty during the transition period until such investments have been implemented. the plans should include an investment component promoting the long-term solution of reducing fossil fuels reliance.


### (14) for that purpose , each member state should submit to the commission a social climate plan (‘the plan’). those plans should pursue two objectives. firstly , they should provide vulnerable households , vulnerable micro-enterprises and vulnerable transport users the necessary resources to finance and carry out investments in energy efficiency , decarbonisation of heating and cooling , in zero- and low-emission vehicles and mobility. secondly , they should mitigate the impact of the increase in the cost of fossil fuels on the most vulnerable and thereby prevent energy and transport poverty during the transition period until such investments have been implemented. the plans should have an investment component promoting the long-term solution of reduce fossil fuels reliance and could envisage other measures , including temporary direct income support to mitigate adverse income effects in the shorter term. ### (14) for that purpose , each member state should submit to the commission a social climate plan (‘the plan’). those plans should pursue two objectives. firstly , they should provide vulnerable households , vulnerable micro-enterprises and vulnerable transport users the necessary resources to finance and carry out investments in energy efficiency , decarbonisation of heating and cooling , in zero- and low-emission vehicles and mobility. secondly , they should mitigate the impact of the increase in the cost of fossil fuels on the most vulnerable and thereby prevent energy and transport poverty during the transition period until such investments have been implemented. the plans should have an investment component promoting the long-term solution of reduce fossil fuels reliance.


### (14) for that purpose , each member state should submit to the commission a social climate plan (‘the plan’). those plans should pursue two objectives. firstly , they should provide vulnerable households , vulnerable micro-enterprises and vulnerable transport users the necessary resources to finance and carry out investments in energy efficiency , decarbonisation of heating and cooling , in zero- and low-emission vehicles and mobility. secondly , they should mitigate the impact of the increase in the cost of fossil fuels on the most vulnerable and thereby prevent energy and transport poverty during the transition period until such investments have been implemented. the plans should have an investment component promoting the long-term solution of reduce fossil fuels reliance and could envisage other measures , including temporary direct income support to mitigate adverse income effects in the shorter term. ### (14) for that purpose , each member state should submit to the commission a social climate plan (‘the plan’). those plans should pursue two objectives. firstly , they should provide vulnerable households , vulnerable micro-enterprises and vulnerable transport users temporary direct income support the necessary resources to finance and carry out investments in energy efficiency , decarbonisation of heating and cooling , in zero- and low-emission vehicles and mobility. secondly , they should mitigate the impact of the increase in the cost of fossil fuels on the most vulnerable and thereby prevent energy and transport poverty during the transition period until such investments have been implemented. the plans should have an investment component promoting the long-term solution of reduce fossil fuels reliance and could envisage other measures , including temporary direct income support to mitigate adverse income effects in the shorter term.


### (15) member states , in consultation with regional level authorities , are best placed to design and to implement plans that are adapted and targeted to their local , regional and national circumstances as their existing policies in the relevant areas and planned use of other relevant eu funds. in that manner , the broad diversity of situations , the specific knowledge of local and regional governments , research and innovation and industrial relations and social dialogue structures , as well as national traditions , can best be respected and contribute to the effectiveness and efficiency of the overall support to the vulnerable. ### (15) member states , in consultation with the stakeholders listed in article 8.1 of regulation (eu) 2021/1060 (cpr) such as social partners , local and regional level authorities , are best placed to design and to implement plans that are adapted and targeted to their local , regional and national circumstances as their existing policies in the relevant areas and planned use of other relevant eu funds. in that manner , the broad diversity of situations , the specific knowledge of local and regional governments , research and innovation and industrial relations and social dialogue structures , as well as national traditions , can best be respected and contribute to the effectiveness and efficiency of the overall support to the vulnerable.


### (16) ensuring that the measures and investments are particularly targeted towards energy poor or vulnerable households , vulnerable micro-enterprises and vulnerable transport users is key for a just transition towards climate neutrality. support measures to promote reductions in greenhouse gas emissions should help member states to address the social impacts arising from the emissions trading for the sectors of buildings and road transport. ### (16) ensuring that the measures and investments are exclusively targeted towards energy poor or vulnerable households , vulnerable micro-enterprises and vulnerable transport users is key for a just transition towards climate neutrality. support measures to promote reductions in greenhouse gas emissions should help member states to address the social impacts arising from the emissions trading for the sectors of buildings and road transport.


### (16) ensuring that the measures and investments are particularly targeted towards energy poor or vulnerable households , vulnerable micro-enterprises and vulnerable transport users is key for a just transition towards climate neutrality. support measures to promote reductions in greenhouse gas emissions should help member states to address the social impacts arising from the emissions trading for the sectors of buildings and road transport. ### (16) ensuring that the measures and investments are particularly targeted towards energy poor or vulnerable households , vulnerable smes , micro-enterprises and vulnerable transport users is key for a just transition towards climate neutrality. support measures to promote reductions in greenhouse gas emissions should help member states to address the social impacts arising from the emissions trading for the sectors of buildings and road transport.


### (17) pending the impact of those investments on reducing costs and emissions , well targeted direct income support for the most vulnerable would help the just transition. such support should be understood to be a temporary measure accompanying the decarbonisation of the housing and transport sectors. it would not be permanent as it does not address the root causes of energy and transport poverty. such support should only concern direct impacts of the inclusion of building and road transport into the scope of directive 2003/87/ec , not electricity or heating costs related to the inclusion of power and heat production in the scope of that directive. eligibility for such direct income support should be limited in time. ### (17) pending the impact of those investments on reducing costs and emissions , well targeted conditional direct income support for the most vulnerable would help the just transition. such support should be understood to be a temporary measure accompanying the decarbonisation of the housing and transport sectors. it would not be permanent as it does not address the root causes of energy and transport poverty. such support should only concern direct impacts of the inclusion of building and road transport into the scope of directive 2003/87/ec , not electricity or heating costs related to the inclusion of power and heat production in the scope of that directive. such direct income support should decrease in time as the investments in energy efficiency , in building renovation and in zero- and low-emission mobility and transport should have paid off. eligibility for such direct income support should be limited to 40% of the total estimated costs of the plans for the period 2025-2027 and should be limited to 30% for the rest of the period of the fund.


### (17) pending the impact of those investments on reducing costs and emissions , well targeted direct income support for the most vulnerable would help the just transition. such support should be understood to be a temporary measure accompanying the decarbonisation of the housing and transport sectors. it would not be permanent as it does not address the root causes of energy and transport poverty. such support should only concern direct impacts of the inclusion of building and road transport into the scope of directive 2003/87/ec , not electricity or heating costs related to the inclusion of power and heat production in the scope of that directive. eligibility for such direct income support should be limited in time. ### (17) pending the impact of those investments on reducing costs and emissions , direct income support is bound to help the just transition. such support should be understood to be a measure accompanying the decarbonisation of the housing and transport sectors. such support should concern direct impacts of the inclusion of building and road transport into the scope of directive 2003/87/ec , as well as electricity or heating costs related to the inclusion of power and heat production in the scope of that directive.


### (17) pending the impact of those investments on reducing costs and emissions , well targeted direct income support for the most vulnerable would help the just transition. such support should be understood to be a temporary measure accompanying the decarbonisation of the housing and transport sectors. it would not be permanent as it does not address the root causes of energy and transport poverty. such support should only concern direct impacts of the inclusion of building and road transport into the scope of directive 2003/87/ec , not electricity or heating costs related to the inclusion of power and heat production in the scope of that directive. eligibility for such direct income support should be limited in time. ### deleted


### (17) pending the impact of those investments on reducing costs and emissions , well targeted direct income support for the most vulnerable would help the just transition. such support should be understood to be a temporary measure accompanying the decarbonisation of the housing and transport sectors. it would not be permanent as it does not address the root causes of energy and transport poverty. such support should only concern direct impacts of the inclusion of building and road transport into the scope of directive 2003/87/ec , not electricity or heating costs related to the inclusion of power and heat production in the scope of that directive. eligibility for such direct income support should be limited in time. ### (17) pending the impact of those investments on reducing costs and emissions , well targeted direct income support for the most vulnerable would help the just transition. such support should be understood to be a temporary measure accompanying the decarbonisation of the housing and transport sectors. it would not be permanent as it does not address the root causes of energy and transport poverty. such support could be considered as a means of enabling the most vulnerable households , microenterprises and businesses to meet their essential socio-economic needs. eligibility for such direct income support should be limited in time , but harmonised with the phasing in of the relevant directives and regulations affecting vulnerable actors in the fit for 55 package.


### (17) pending the impact of those investments on reducing costs and emissions , well targeted direct income support for the most vulnerable would help the just transition. such support should be understood to be a temporary measure accompanying the decarbonisation of the housing and transport sectors. it would not be permanent as it does not address the root causes of energy and transport poverty. such support should only concern direct impacts of the inclusion of building and road transport into the scope of directive 2003/87/ec , not electricity or heating costs related to the inclusion of power and heat production in the scope of that directive. eligibility for such direct income support should be limited in time. ### (17) pending the impact of those investments on reducing costs and emissions , well targeted direct income support in exceptional duly justified cases for the most vulnerable would help the just transition. such support should be understood to be a temporary measure accompanying the decarbonisation of the housing and transport sectors. it would not be permanent as it does not address the root causes of energy and transport poverty. such support should only concern direct impacts of the inclusion of building and road transport into the scope of directive 2003/87/ec , not electricity or heating costs related to the inclusion of power and heat production in the scope of that directive. eligibility for such direct income support should be limited in time.


### (18) taking into account the importance of tackling climate change in line with paris agreement commitments , and the commitment to the united nations sustainable development goals , the actions under this regulation should contribute to the achievement of the target that 30% of all expenditure under the 2021-2027 multiannual financial framework should be spent on mainstreaming climate objectives and should contribute to the ambition of providing 10% of annual spending to biodiversity objectives in 2026 and 2027 , while considering the existing overlaps between climate and biodiversity goals. for this purpose , the methodology set out in annex ii of regulation (eu) 2021/1060 of the european parliament and of the council33 should be used to tag the expenditures of the fund. the fund should support activities that fully respect the climate and environmental standards and priorities of the union and comply with the principle of ‘do no significant harm’ within the meaning of article 17 of regulation (eu) 2020/852 of the european parliament and of the council34 . only such measures and investments should be included in the plans. direct income support measures should as a rule be considered as having an insignificant foreseeable impact on environmental objectives , and as such be considered compliant with the principle of ‘do no significant harm’. the commission intends to issue technical guidance to the member states well ahead of the preparation of the plans. the guidance will explain how the measures and investments must comply with the principle of ‘do no significant harm’ within the meaning of article 17 of regulation (eu) 2020/852. the commission intends to present in 2021 a proposal for a council recommendation on how to address the social aspects of the green transition. ### (18) taking into account the importance of tackling climate change in line with paris agreement commitments , and the commitment to the united nations sustainable development goals , the actions under this regulation should contribute to the achievement of the target that 30% of all expenditure under the 2021-2027 multiannual financial framework should be spent on mainstreaming climate objectives and should contribute to the ambition of providing 10% of annual spending to biodiversity objectives in 2026 and 2027 , while considering the existing overlaps between climate and biodiversity goals. for this purpose , the methodology set out in annex ii of regulation (eu) 2021/1060 of the european parliament and of the council33 should be used to tag the expenditures of the fund. the fund should support activities that fully respect the climate and environmental standards and priorities of the union and comply with the principle of ‘do no significant harm’ within the meaning of article 17 of regulation (eu) 2020/852 of the european parliament and of the council34 . only such measures and investments should be included in the plans. conditional direct income support measures should as a rule be considered as having an insignificant foreseeable impact on environmental objectives , and as such be considered compliant with the principle of ‘do no significant harm’. the commission intends to issue technical guidance to the member states well ahead of the preparation of the plans. the guidance will explain how the measures and investments must comply with the principle of ‘do no significant harm’ within the meaning of article 17 of regulation (eu) 2020/852. the commission intends to present in 2021 a proposal for a council recommendation on how to address the social aspects of the green transition.


### (18) taking into account the importance of tackling climate change in line with paris agreement commitments , and the commitment to the united nations sustainable development goals , the actions under this regulation should contribute to the achievement of the target that 30% of all expenditure under the 2021-2027 multiannual financial framework should be spent on mainstreaming climate objectives and should contribute to the ambition of providing 10% of annual spending to biodiversity objectives in 2026 and 2027 , while considering the existing overlaps between climate and biodiversity goals. for this purpose , the methodology set out in annex ii of regulation (eu) 2021/1060 of the european parliament and of the council33 should be used to tag the expenditures of the fund. the fund should support activities that fully respect the climate and environmental standards and priorities of the union and comply with the principle of ‘do no significant harm’ within the meaning of article 17 of regulation (eu) 2020/852 of the european parliament and of the council34 . only such measures and investments should be included in the plans. direct income support measures should as a rule be considered as having an insignificant foreseeable impact on environmental objectives , and as such be considered compliant with the principle of ‘do no significant harm’. the commission intends to issue technical guidance to the member states well ahead of the preparation of the plans. the guidance will explain how the measures and investments must comply with the principle of ‘do no significant harm’ within the meaning of article 17 of regulation (eu) 2020/852. the commission intends to present in 2021 a proposal for a council recommendation on how to address the social aspects of the green transition. ### (18) taking into account the importance of tackling climate change in line with paris agreement commitments , the commitment to the european pillar of social rights and the commitment to the united nations sustainable development goals , the actions under this regulation should contribute to the achievement of the target that 30% of all expenditure under the 2021-2027 multiannual financial framework should be spent on mainstreaming climate objectives and should contribute to the ambition of providing 10% of annual spending to biodiversity objectives in 2026 and 2027 , while considering the existing overlaps between climate and biodiversity goals. for this purpose , the methodology set out in annex ii of regulation (eu) 2021/1060 of the european parliament and of the council33 should be used to tag the expenditures of the fund. the fund should support activities that fully respect the climate and environmental standards and priorities of the union and comply with the principle of ‘do no significant harm’ within the meaning of article 17 of regulation (eu) 2020/852 of the european parliament and of the council34 . only such measures and investments should be included in the plans. direct income support measures should as a rule be considered as having an insignificant foreseeable impact on environmental objectives , and as such be considered compliant with the principle of ‘do no significant harm’. the commission intends to issue technical guidance to the member states well ahead of the preparation of the plans. the guidance will explain how the measures and investments must comply with the principle of ‘do no significant harm’ within the meaning of article 17 of regulation (eu) 2020/852. the commission intends to present in 2021 a proposal for a council recommendation on how to address the social aspects of the green transition.


### (20) member states should submit their plans together with the update of their integrated national energy and climate plans in accordance with article 14 of regulation (eu) 2018/1999 of the european parliament and of the council35. the plans should include the measures to be financed , their estimated costs and the national contribution. they should also include key milestones and targets to assess the effective implementation of the measures. ### (20) member states should submit their plans together with the update of their integrated national energy and climate plans in accordance with article 14 of regulation (eu) 2018/1999 of the european parliament and of the council35 after the consultation with stakeholders listed in article 8(1) of regulation (eu) 2021/1060 such as social partners , local and regional level authorities. the plans should include the measures to be financed , their estimated costs and the national contribution. they should also include key milestones and targets to assess the effective implementation of the measures.


### (20) member states should submit their plans together with the update of their integrated national energy and climate plans in accordance with article 14 of regulation (eu) 2018/1999 of the european parliament and of the council35 . the plans should include the measures to be financed , their estimated costs and the national contribution. they should also include key milestones and targets to assess the effective implementation of the measures. ### (20) member states should submit their programmes in accordance to regulation (eu) 2021/1060 of the european parliament and of the council of 24 june 2021 laying down common provisions on the european regional development fund , the european social fund plus , the cohesion fund , the just transition fund and the european maritime , fisheries and aquaculture fund and financial rules for those and for the asylum , migration and integration fund , the internal security fund and the instrument for financial support for border management and visa policy together with the update of their integrated national energy and climate plans in accordance with article 14 of regulation (eu) 2018/1999 of the european parliament and of the council35


### (20) member states should submit their plans together with the update of their integrated national energy and climate plans in accordance with article 14 of regulation (eu) 2018/1999 of the european parliament and of the council35 . the plans should include the measures to be financed , their estimated costs and the national contribution. they should also include key milestones and targets to assess the effective implementation of the measures. ### (20) member states should submit their plans together with the update of their integrated national energy and climate plans in accordance with article 14 of regulation (eu) 2018/1999 of the european parliament and of the council35 after the consultation with stakeholders listed in article 8.1 of regulation (eu)2021/1060 such as social partners , local and regional level authorities. the plans should include the measures to be financed , their estimated costs and the national contribution. they should also include key milestones and targets to assess the effective implementation of the measures.


### (21) the fund and the plans should be coherent with and framed by the reforms planned and the commitments made by the member states under their updated integrated national energy and climate plans in accordance with regulation (eu) 2018/1999 , under directive [yyyy/nnn] of the european parliament and the council [proposal for recast of directive 2012/27/eu on energy efficiency]36 , the european pillar of social rights action plan37 , the european social fund plus (esf+) established by regulation (eu) 2021/1057 of the european parliament and of the council38 , the just transition plans pursuant to regulation (eu) 2021/1056 of the european parliament and of the council39 and the member states long-term buildings renovation strategies pursuant to directive 2010/31/eu of the european parliament and of the council40 . to ensure administrative efficiency , where applicable , the information included in the plans should be consistent with the legislation and plans listed above. ### (21) the fund and the plans should be coherent with and framed by the reforms planned and the commitments made by the member states under their updated integrated national energy and climate plans in accordance with regulation (eu) 2018/1999 , under directive [yyyy/nnn] of the european parliament and the council [proposal for recast of directive 2012/27/eu on energy efficiency]36 , the european pillar of social rights action plan37 , the european social fund plus (esf+) established by regulation (eu) 2021/1057 of the european parliament and of the council38 , the just transition plans pursuant to regulation (eu) 2021/1056 of the european parliament and of the council39 the recovery and resilience facility established by regulation (eu) 2021/241 of the european parliament and of the council and the member states long-term buildings renovation strategies pursuant to directive 2010/31/eu of the european parliament and of the council40 . to ensure administrative efficiency , where applicable , the information included in the plans should be consistent with the legislation and plans listed above.


### (21) the fund and the plans should be coherent with and framed by the reforms planned and the commitments made by the member states under their updated integrated national energy and climate plans in accordance with regulation (eu) 2018/1999 , under directive [yyyy/nnn] of the european parliament and the council [proposal for recast of directive 2012/27/eu on energy efficiency]36 , the european pillar of social rights action plan37 , the european social fund plus (esf+) established by regulation (eu) 2021/1057 of the european parliament and of the council38 , the just transition plans pursuant to regulation (eu) 2021/1056 of the european parliament and of the council39 and the member states long-term buildings renovation strategies pursuant to directive 2010/31/eu of the european parliament and of the council40 . to ensure administrative efficiency , where applicable , the information included in the plans should be consistent with the legislation and plans listed above. ### (21) the fund and the plans should be coherent with and framed by the reforms planned and the commitments made by the member states under their updated integrated national energy and climate plans in accordance with regulation (eu) 2018/1999 , under directive [yyyy/nnn] of the european parliament and the council [proposal for recast of directive 2012/27/eu on energy efficiency]36 , the european pillar of social rights action plan37 , the european social fund plus (esf+) established by regulation (eu) 2021/1057 of the european parliament and of the council38 , the just transition plans pursuant to regulation (eu) 2021/1056 of the european parliament and of the council39 and the member states long-term buildings renovation strategies pursuant to directive 2010/31/eu of the european parliament and of the council40 . to ensure administrative efficiency while not adding any extra administrative burden , where applicable , the information included in the plans should be consistent with the legislation and plans listed above.


### (22) the union should support member states with financial means to implement their plans through the social climate fund. payments from the social climate fund should be made conditional on achievement of the milestones and targets included in the plans. this would allow efficiently taking into account national circumstances and priorities while simplifying financing and facilitating its integration with other national spending programmes while guaranteeing the impact and the integrity of eu spending. ### (22) the union should support member states with financial means to implement their programmes , simplify financing and reduce administrative burden , and facilitate its integration with other national spending programmes while guaranteeing the impact and the integrity of eu spending.


### (22) the union should support member states with financial means to implement their plans through the social climate fund. payments from the social climate fund should be made conditional on achievement of the milestones and targets included in the plans. this would allow efficiently taking into account national circumstances and priorities while simplifying financing and facilitating its integration with other national spending programmes while guaranteeing the impact and the integrity of eu spending. ### (22) the union should support member states with financial means along with technical support to implement their plans through the social climate fund. payments from the social climate fund should be made conditional on achievement of the milestones and targets included in the plans. this would allow efficiently taking into account national circumstances and priorities while simplifying financing and facilitating its integration with other national spending programmes while guaranteeing the impact and the integrity of eu spending.


### (23) the financial envelope of the fund should , in principle , be commensurate to amounts corresponding to 25% of the expected revenues from the inclusion of buildings and road transport into the scope of directive 2003/87/ec in the period 2026-2032. pursuant to council decision (eu , euratom) 2020/205341 , member states should make those revenues available to the union budget as own resources. member states are to finance 50% of the total costs of their plan themselves. for this purpose , as well as for investment and measures to accelerate and alleviate the required transition for citizens negatively affected , member states should inter alia use their expected revenues from emissions trading for buildings and road transport under directive 2003/87/ec for that purpose. ### (23) the overall financial envelope of the fund should , in principle , be commensurate to the additional burden on the vulnerable households and traffic users from the inclusion of buildings and road transport into the scope of directive 2003/87/ec in the period 2026-2032. the eu budget should cover half of the eur 144 billion overall envelope , corresponding to eur 72 billion. following the developments of the carbon price and other relevant parameters , and before the final adoption of this legislative act , the commission should update their assessment whether the overall financial envelope of the fund still corresponds to 25% of the expected revenue deriving from the new ets. pursuant to council decision (eu , euratom) 2020/205341 , member states should make those revenues available to the union budget as own resources. the revenue accruing to the union budget is to respect the principle of universality in accordance with article 7 of decision (eu , euratom) 2020/2053. member states are to finance 50% of the total costs of their plan themselves. for this purpose , as well as for investment and measures to accelerate and alleviate the required transition for citizens negatively affected , member states should inter alia use their expected revenues from emissions trading for buildings and road transport under directive 2003/87/ec for that purpose. the financing of the fund should not come at the expense of other union programmes and policies.


### (23) the financial envelope of the fund should , in principle , be commensurate to amounts corresponding to 25% of the expected revenues from the inclusion of buildings and road transport into the scope of directive 2003/87/ec in the period 2026-2032. pursuant to council decision (eu , euratom) 2020/205341 , member states should make those revenues available to the union budget as own resources. member states are to finance 50% of the total costs of their plan themselves. for this purpose , as well as for investment and measures to accelerate and alleviate the required transition for citizens negatively affected , member states should inter alia use their expected revenues from emissions trading for buildings and road transport under directive 2003/87/ec for that purpose. ### (23) the financial envelope of the fund should , in principle , be commensurate to amounts corresponding to 25% of the expected revenues from the inclusion of buildings and road transport into the scope of directive 2003/87/ec in the period 2026-2032. pursuant to council decision (eu , euratom) 2020/205341 , member states should make those revenues available to the union budget as own resources. member states are to finance 50% of the total costs of their plan themselves. for this purpose , as well as for investment and measures to accelerate and alleviate the required transition for citizens negatively affected , member states should inter alia use their expected revenues from emissions trading for buildings and road transport under directive 2003/87/ec for that purpose. moreover , the financial envelope could be reinforced by using additional revenues from a higher carbon price generated by the extension of the scope of directive 2003/87/ec to buildings and road transport. in the event of a higher carbon price , additional revenues could automatically finance the fund.


### (23) the financial envelope of the fund should , in principle , be commensurate to amounts corresponding to 25% of the expected revenues from the inclusion of buildings and road transport into the scope of directive 2003/87/ec in the period 2026-2032. pursuant to council decision (eu , euratom) 2020/205341 , member states should make those revenues available to the union budget as own resources. member states are to finance 50% of the total costs of their plan themselves. for this purpose , as well as for investment and measures to accelerate and alleviate the required transition for citizens negatively affected , member states should inter alia use their expected revenues from emissions trading for buildings and road transport under directive 2003/87/ec for that purpose. ### (23) the financial envelope of the fund should , in principle , be commensurate to amounts corresponding to 25% of the expected revenues from the inclusion of buildings and road transport into the scope of directive 2003/87/ec in the period 2026-2032. pursuant to council decision (eu , euratom) 2020/205341 , member states should make those revenues available to the union budget as own resources. member states are to finance 50% of the total costs of their plan themselves. for this purpose , as well as for investment and measures to accelerate and alleviate the required transition for citizens negatively affected , member states should inter alia use their expected revenues from emissions trading for buildings and road transport under directive 2003/87/ec for that purpose. moreover , the financial envelope should be reinforced by using additional revenues from a higher carbon price generated by the extension of the scope of directive2003/87/ec to buildings and road transport. in the event of a higher carbon price , additional revenues should automatically finance the fund.


### (23) the financial envelope of the fund should , in principle , be commensurate to amounts corresponding to 25% of the expected revenues from the inclusion of buildings and road transport into the scope of directive 2003/87/ec in the period 2026-2032. pursuant to council decision (eu , euratom) 2020/205341 , member states should make those revenues available to the union budget as own resources. member states are to finance 50% of the total costs of their plan themselves. for this purpose , as well as for investment and measures to accelerate and alleviate the required transition for citizens negatively affected , member states should inter alia use their expected revenues from emissions trading for buildings and road transport under directive 2003/87/ec for that purpose. ### (23) the financial envelope of the fund should , in principle , be commensurate to amounts corresponding to 25% of the expected revenues from the inclusion of buildings and road transport into the scope of directive 2003/87/ec in the period 2026-2032. pursuant to council decision (eu , euratom) 2020/205341 , member states should make those revenues available to the union budget as own resources. member states are to finance a significant share of the total costs of their plan themselves corresponding to at a maximum 50% for targeted structural measures and investments. by way of derogation , it should be possible for the national co-financing share for targeted structural measures and investments to be limited to 40% for member states that are eligible for a top-up from the eib's modernisation fund. for this purpose , as well as for investment and measures to accelerate and alleviate the required transition for citizens negatively affected , member states should inter alia use their expected revenues from emissions trading for buildings and road transport under directive 2003/87/ec for that purpose.


### (23) the financial envelope of the fund should , in principle , be commensurate to amounts corresponding to 25% of the expected revenues from the inclusion of buildings and road transport into the scope of directive 2003/87/ec in the period 2026-2032. pursuant to council decision (eu , euratom) 2020/205341 , member states should make those revenues available to the union budget as own resources. member states are to finance 50% of the total costs of their plan themselves. for this purpose , as well as for investment and measures to accelerate and alleviate the required transition for citizens negatively affected , member states should inter alia use their expected revenues from emissions trading for buildings and road transport under directive 2003/87/ec for that purpose. ### (23) the financial envelope of the fund should , in principle , be commensurate to amounts corresponding to 25% of the expected revenues from the inclusion of buildings and road transport into the scope of directive 2003/87/ec in the period 2026-2032. pursuant to council decision (eu , euratom) 2020/205341 , member states should make those revenues available to the union budget as own resources. member states are to finance 50% of the total costs of their plan themselves. for this purpose , as well as for investment and measures to accelerate and alleviate the required transition for citizens negatively affected , member states should inter alia use their expected revenues from emissions trading for buildings and road transport under directive 2003/87/ec for that purpose. moreover , the financial envelope should be reinforced by using additional revenues from a higher carbon price generated by the extension of the scope of directive2003/87//ec to buildings and road transport. in the event of a higher carbon price , additional revenues should automatically finance the fund.


### (23) the financial envelope of the fund should , in principle , be commensurate to amounts corresponding to 25% of the expected revenues from the inclusion of buildings and road transport into the scope of directive 2003/87/ec in the period 2026-2032. pursuant to council decision (eu , euratom) 2020/205341 , member states should make those revenues available to the union budget as own resources. member states are to finance 50% of the total costs of their plan themselves. for this purpose , as well as for investment and measures to accelerate and alleviate the required transition for citizens negatively affected , member states should inter alia use their expected revenues from emissions trading for buildings and road transport under directive 2003/87/ec for that purpose. ### (23) the financial envelope of the fund should , in principle , be commensurate to amounts corresponding to 25% of the expected revenues from the inclusion of buildings and road transport into the scope of directive 2003/87/ec in the period 2026-2032. pursuant to council decision (eu , euratom) 2020/205341 , member states should make those revenues available to the union budget as own resources. member states are to finance 50% of the total costs of their plan themselves. for this purpose , as well as for investment and measures to accelerate and alleviate the required transition for citizens negatively affected , member states should inter alia use their expected revenues from emissions trading for buildings and road transport under directive 2003/87/ec for that purpose. if no buildings or road transport are linked to allowance-trading , then the fund loses its raison d'être and thus becomes invalid.


### (23) the financial envelope of the fund should , in principle , be commensurate to amounts corresponding to 25% of the expected revenues from the inclusion of buildings and road transport into the scope of directive 2003/87/ec in the period 2026-2032. pursuant to council decision (eu , euratom) 2020/205341 , member states should make those revenues available to the union budget as own resources. member states are to finance 50% of the total costs of their plan themselves. for this purpose , as well as for investment and measures to accelerate and alleviate the required transition for citizens negatively affected , member states should inter alia use their expected revenues from emissions trading for buildings and road transport under directive 2003/87/ec for that purpose. ### (23) the financial envelope of the fund should , in principle , be commensurate to amounts corresponding to 25% of the expected revenues from the inclusion of buildings and road transport into the scope of directive 2003/87/ec in the period 2026-2032. pursuant to council decision (eu , euratom) 2020/205341 , member states should make those revenues available to the union budget as own resources. member states are to finance 50% of the total costs of their plan themselves. for this purpose , as well as for investment and measures to accelerate and alleviate the required transition for citizens negatively affected , member states should inter alia use their expected revenues from emissions trading for buildings and road transport under directive 2003/87/ec for that purpose. if buildings and road transport are not included in the ets , the fund shall cease to exist.


### (23) the financial envelope of the fund should , in principle , be commensurate to amounts corresponding to 25% of the expected revenues from the inclusion of buildings and road transport into the scope of directive 2003/87/ec in the period 2026-2032. pursuant to council decision (eu , euratom) 2020/205341 , member states should make those revenues available to the union budget as own resources. member states are to finance 50% of the total costs of their plan themselves. for this purpose , as well as for investment and measures to accelerate and alleviate the required transition for citizens negatively affected , member states should inter alia use their expected revenues from emissions trading for buildings and road transport under directive 2003/87/ec for that purpose. ### (23) the financial envelope of the fund requires a revision of the own resources decision41and the multiannual financial framework41a. the financing of the fund is subject to this revision and should therefore reflect the agreement on amending the multiannual framework and own resources decision. member states are to finance 75% of the total costs of their plan themselves. for this purpose , as well as for investment and measures to accelerate and alleviate the required transition for citizens negatively affected , member states should inter alia use their expected revenues from emissions trading for buildings and road transport under directive 2003/87/ec for that purpose.


### (23) the financial envelope of the fund should , in principle , be commensurate to amounts corresponding to 25% of the expected revenues from the inclusion of buildings and road transport into the scope of directive 2003/87/ec in the period 2026-2032. pursuant to council decision (eu , euratom) 2020/205341 , member states should make those revenues available to the union budget as own resources. member states are to finance 50% of the total costs of their plan themselves. for this purpose , as well as for investment and measures to accelerate and alleviate the required transition for citizens negatively affected , member states should inter alia use their expected revenues from emissions trading for buildings and road transport under directive 2003/87/ec for that purpose. ### (23) the financial envelope of the fund should , in principle , be commensurate to amounts corresponding to 25% of the expected revenues from the inclusion of buildings and road transport into the scope of directive 2003/87/ec in the period 2026-2032. pursuant to council decision (eu , euratom) 2020/205341 , member states should make those revenues available to the union budget as own resources. member states are to finance 75% of the total costs of their plan themselves. for this purpose , as well as for investment and measures to accelerate and alleviate the required transition for citizens negatively affected , member states should inter alia use their expected revenues from emissions trading for buildings and road transport under directive 2003/87/ec for that purpose.


### (23) the financial envelope of the fund should , in principle , be commensurate to amounts corresponding to 25% of the expected revenues from the inclusion of buildings and road transport into the scope of directive 2003/87/ec in the period 2026-2032. pursuant to council decision (eu , euratom) 2020/205341 , member states should make those revenues available to the union budget as own resources. member states are to finance 50% of the total costs of their plan themselves. for this purpose , as well as for investment and measures to accelerate and alleviate the required transition for citizens negatively affected , member states should inter alia use their expected revenues from emissions trading for buildings and road transport under directive 2003/87/ec for that purpose. ### (23) the financial envelope of the fund should , in principle , be commensurate to amounts corresponding to 25% of the expected revenues from the inclusion of buildings and road transport into the scope of directive 2003/87/ec in the period 2026-2032. pursuant to council decision (eu , euratom) 2020/205341 , member states should make those revenues available to the union budget as own resources. member states are to finance 80% of the total costs of their plan themselves. for this purpose , as well as for investment and measures to accelerate and alleviate the required transition for citizens negatively affected , member states should inter alia use their expected revenues from emissions trading for buildings and road transport under directive 2003/87/ec for that purpose.


### (24) the fund should support measures that respect the principle of additionality of union funding. the fund should not be a substitute for recurring national expenditures , except in duly justified cases. ### (24) the fund should support measures that respect the principle of additionality of union funding. the fund should not be a substitute for recurring national expenditures.


### (27) in order to ensure transparent rules for monitoring and evaluation , the power to adopt acts in accordance with article 290 of the treaty on the functioning of the european union should be delegated to the commission in respect of setting the common indicators for reporting on the progress and for the purpose of monitoring and evaluation of the implementation of the plans. it is of particular importance that the commission carry out appropriate consultations during its preparatory work , including at expert level , and that those consultations be conducted in accordance with the principles laid down in the interinstitutional agreement on better law-making of 13 april 2016. in particular , to ensure equal participation in the preparation of delegated acts , the european parliament and the council receive all documents at the same time as member states' experts , and their experts systematically have access to meetings of commission expert groups dealing with the preparation of delegated acts. ### (27) in order to facilitate the preparation of the social climate plan and ensure transparent rules for monitoring and evaluation , the power to adopt acts in accordance with article 290 of the treaty on the functioning of the european union should be delegated to the commission in respect of setting out the template based on which member states shall prepare their social climate plans and the common indicators for reporting on the progress and for the purpose of monitoring and evaluation of the implementation of the plans. it is of particular importance that the commission carry out appropriate consultations during its preparatory work , including at expert level , and that those consultations be conducted in accordance with the principles laid down in the interinstitutional agreement on better law-making of 13 april 2016. in particular , to ensure equal participation in the preparation of delegated acts , the european parliament and the council receive all documents at the same time as member states' experts , and their experts systematically have access to meetings of commission expert groups dealing with the preparation of delegated acts.


### (27) in order to ensure transparent rules for monitoring and evaluation , the power to adopt acts in accordance with article 290 of the treaty on the functioning of the european union should be delegated to the commission in respect of setting the common indicators for reporting on the progress and for the purpose of monitoring and evaluation of the implementation of the plans. it is of particular importance that the commission carry out appropriate consultations during its preparatory work , including at expert level , and that those consultations be conducted in accordance with the principles laid down in the interinstitutional agreement on better law-making of 13 april 2016. in particular , to ensure equal participation in the preparation of delegated acts , the european parliament and the council receive all documents at the same time as member states' experts , and their experts systematically have access to meetings of commission expert groups dealing with the preparation of delegated acts. ### (27) in order to facilitate the preparation of the social climate plan and to ensure transparent rules for monitoring and evaluation , the power to adopt acts in accordance with article 290 of the treaty on the functioning of the european union should be delegated to the commission in respect of setting out the template based on which member states shall prepare their social climate plans and the common indicators for reporting on the progress and for the purpose of monitoring and evaluation of the implementation of the plans. it is of particular importance that the commission carry out appropriate consultations during its preparatory work , including at expert level , and that those consultations be conducted in accordance with the principles laid down in the interinstitutional agreement on better law-making of 13 april 2016. in particular , to ensure equal participation in the preparation of delegated acts , the european parliament and the council receive all documents at the same time as member states' experts , and their experts systematically have access to meetings of commission expert groups dealing with the preparation of delegated acts.


### (28) the implementation of the fund should be carried out in line with the principle of sound financial management , including the effective prevention and prosecution of fraud , tax fraud , tax evasion , corruption and conflicts of interest. ### (28) the implementation of the fund should be carried out in line with the principle of sound financial management , including the protection of the union budget in the case of breaches of the principles of the rule of law , the effective prevention and prosecution of fraud , tax fraud , tax evasion , corruption and conflicts of interest.


### the measures and investments supported by the fund shall benefit households , micro-enterprises and transport users , which are vulnerable and particularly affected by the inclusion of greenhouse gas emissions from buildings and road transport into the scope of directive 2003/87/ec , especially households in energy poverty and citizens without public transport alternative to individual cars (in remote and rural areas). ### the measures and investments supported by the fund shall benefit households , micro-enterprises and transport users , which are vulnerable and particularly affected by the inclusion of greenhouse gas emissions from buildings and road transport into the scope of directive 2003/87/ec , especially households in energy poverty and citizens in mobility poverty.


### the measures and investments supported by the fund shall benefit households , micro-enterprises and transport users , which are vulnerable and particularly affected by the inclusion of greenhouse gas emissions from buildings and road transport into the scope of directive 2003/87/ec , especially households in energy poverty and citizens without public transport alternative to individual cars (in remote and rural areas). ### the measures and investments supported by the fund shall benefit households , micro-enterprises and transport users , which are vulnerable and particularly affected by the inclusion of greenhouse gas emissions from buildings and road transport into the scope of directive 2003/87/ec , especially households in energy poverty and citizens in mobility poverty , especially those with no accessible and/or affordable alternative to individual internal combustion cars (in remote and rural areas) , in member states with low share of electric vehicles and/or unaffordable prices of such vehicles calculated based on the median income.


### the measures and investments supported by the fund shall benefit households , micro-enterprises and transport users , which are vulnerable and particularly affected by the inclusion of greenhouse gas emissions from buildings and road transport into the scope of directive 2003/87/ec , especially households in energy poverty and citizens without public transport alternative to individual cars (in remote and rural areas). ### the measures and investments supported by the fund shall benefit households , vulnerable smes , vulnerable micro-enterprises and transport users , which are vulnerable and particularly affected by the inclusion of greenhouse gas emissions from buildings and road transport into the scope of directive 2003/87/ec , especially households in energy poverty and citizens without public transport alternative to individual cars , paying a special attention to those living in remote and rural areas.


### the measures and investments supported by the fund shall benefit households , micro-enterprises and transport users , which are vulnerable and particularly affected by the inclusion of greenhouse gas emissions from buildings and road transport into the scope of directive 2003/87/ec , especially households in energy poverty and citizens without public transport alternative to individual cars (in remote and rural areas). ### the measures and investments supported by the fund shall benefit households , micro-enterprises and transport users , which are vulnerable and particularly affected by the inclusion of greenhouse gas emissions from buildings and road transport into the scope of directive 2003/87/ec , especially vulnerable consumers , households in energy poverty and citizens without public transport alternative to individual cars (in remote and rural areas).


### the measures and investments supported by the fund shall benefit households , micro-enterprises and transport users , which are vulnerable and particularly affected by the inclusion of greenhouse gas emissions from buildings and road transport into the scope of directive 2003/87/ec , especially households in energy poverty and citizens without public transport alternative to individual cars (in remote and rural areas). ### the measures and investments supported by the fund shall benefit vulnerable households , vulnerable small and micro-enterprises , vulnerable transport users and workers in sectors which are vulnerable and particularly affected by the inclusion of greenhouse gas emissions from buildings and road transport into the scope of directive 2003/87/ec , especially households in energy poverty and citizens without public transport alternative to individual cars (in remote and rural areas).


### the measures and investments supported by the fund shall benefit households , micro-enterprises and transport users , which are vulnerable and particularly affected by the inclusion of greenhouse gas emissions from buildings and road transport into the scope of directive 2003/87/ec , especially households in energy poverty and citizens without public transport alternative to individual cars (in remote and rural areas). ### the measures and investments supported by the fund shall benefit households , vulnerable smes and micro-enterprises and transport users , which are vulnerable and particularly affected by the inclusion of greenhouse gas emissions from buildings and road transport into the scope of directive 2003/87/ec , especially households in energy poverty and citizens without public transport alternative to individual cars (in remote and rural areas).


### the general objective of the fund is to contribute to the transition towards climate neutrality by addressing the social impacts of the inclusion of greenhouse gas emissions from buildings and road transport into the scope of directive 2003/87/ec. the specific objective of the fund is to support vulnerable households , vulnerable micro-enterprises and vulnerable transport users through temporary direct income support and through measures and investments intended to increase energy efficiency of buildings , decarbonisation of heating and cooling of buildings , including the integration of energy from renewable sources , and granting improved access to zero- and low-emission mobility and transport. ### the general objective of the fund is to contribute to a fair transition towards climate neutrality by addressing the social impacts of the inclusion of greenhouse gas emissions from buildings and road transport into the scope of directive 2003/87/ec. the specific objective of the fund is to support the transition towards climate neutrality for vulnerable households , vulnerable micro-enterprises and vulnerable transport users through temporary and conditional direct income support and through measures and investments intended to increase energy efficiency of buildings , decarbonisation of heating and cooling of buildings , including the integration of energy from renewable sources , and granting improved access to zero- and low-emission mobility and transport with the objective to gradually phase out fossil fuels dependence.


### the general objective of the fund is to contribute to the transition towards climate neutrality by addressing the social impacts of the inclusion of greenhouse gas emissions from buildings and road transport into the scope of directive 2003/87/ec. the specific objective of the fund is to support vulnerable households , vulnerable micro-enterprises and vulnerable transport users through temporary direct income support and through measures and investments intended to increase energy efficiency of buildings , decarbonisation of heating and cooling of buildings , including the integration of energy from renewable sources , and granting improved access to zero- and low-emission mobility and transport. ### the general objective of the fund is to contribute to the transition towards climate neutrality by addressing the social impacts of the inclusion of greenhouse gas emissions from buildings and road transport into the scope of directive 2003/87/ec. the specific objective of the fund is to support vulnerable households , vulnerable micro-enterprises and vulnerable transport users through direct income support and through measures and investments intended to increase energy efficiency of buildings , decarbonisation of heating and cooling of buildings , including the integration of energy from renewable sources , and granting improved access to zero- and low-emission mobility and transport.


### the general objective of the fund is to contribute to the transition towards climate neutrality by addressing the social impacts of the inclusion of greenhouse gas emissions from buildings and road transport into the scope of directive 2003/87/ec. the specific objective of the fund is to support vulnerable households , vulnerable micro-enterprises and vulnerable transport users through temporary direct income support and through measures and investments intended to increase energy efficiency of buildings , decarbonisation of heating and cooling of buildings , including the integration of energy from renewable sources , and granting improved access to zero- and low-emission mobility and transport. ### the general objective of the fund is to contribute to socially fair transition towards climate neutrality , notably by addressing the social impacts of the transition and inclusion of greenhouse gas emissions from buildings and road transport into the scope of directive 2003/87/ec. the specific objective of the fund is to support vulnerable households , vulnerable micro-enterprises and vulnerable transport users , including those with low capacity to invest in , or limited access to , alternative heating , cooling and transport modes through temporary direct income support and through measures and investments intended to increase energy efficiency of buildings , decarbonisation of heating and cooling of buildings , including the integration of energy from renewable sources , and granting improved access to zero-emission mobility and transport with the objective to phase out fossil fuels dependence and to ensure long-term environmental sustainability.


### the general objective of the fund is to contribute to the transition towards climate neutrality by addressing the social impacts of the inclusion of greenhouse gas emissions from buildings and road transport into the scope of directive 2003/87/ec. the specific objective of the fund is to support vulnerable households , vulnerable micro-enterprises and vulnerable transport users through temporary direct income support and through measures and investments intended to increase energy efficiency of buildings , decarbonisation of heating and cooling of buildings , including the integration of energy from renewable sources , and granting improved access to zero- and low-emission mobility and transport. ### the general objective of the fund is to contribute to the just and ecological transition towards climate neutrality by addressing the social impacts of the inclusion of greenhouse gas emissions from buildings and road transport into the scope of directive 2003/87/ec , and reflecting the fact that the carbon market contributes already a share , albeit minor , of the energy price increases. the specific objective of the fund is to support vulnerable households , vulnerable micro-enterprises and vulnerable transport users through temporary direct income support and through measures and investments intended to increase energy efficiency of buildings , decarbonisation of heating and cooling of buildings , including the integration of energy from renewable sources , and granting improved access to zero-emission mobility and transport with the objective to gradually phase out fossil fuels dependence and making respective choices more affordable.


### the general objective of the fund is to contribute to the transition towards climate neutrality by addressing the social impacts of the inclusion of greenhouse gas emissions from buildings and road transport into the scope of directive 2003/87/ec. the specific objective of the fund is to support vulnerable households , vulnerable micro-enterprises and vulnerable transport users through temporary direct income support and through measures and investments intended to increase energy efficiency of buildings , decarbonisation of heating and cooling of buildings , including the integration of energy from renewable sources , and granting improved access to zero- and low-emission mobility and transport. ### the general objective of the fund is to contribute to the green and digital twin transition towards climate neutrality by addressing the social impacts of the inclusion of greenhouse gas emissions from buildings and road transport into the scope of directive 2003/87/ec. the specific objective of the fund is to support vulnerable households , vulnerable smes , vulnerable micro-enterprises and vulnerable transport users through temporary direct income support in duly justified cases and through measures and investments intended to increase energy efficiency of buildings , using sustainable construction materials , decarbonisation of heating and cooling of buildings , including the integration and storage of energy from renewable sources , and granting improved access to zero- and low-emission mobility and transport as well as ensuring the mitigation of the negative impact on employment.


### the general objective of the fund is to contribute to the transition towards climate neutrality by addressing the social impacts of the inclusion of greenhouse gas emissions from buildings and road transport into the scope of directive 2003/87/ec. the specific objective of the fund is to support vulnerable households , vulnerable micro-enterprises and vulnerable transport users through temporary direct income support and through measures and investments intended to increase energy efficiency of buildings , decarbonisation of heating and cooling of buildings , including the integration of energy from renewable sources , and granting improved access to zero- and low-emission mobility and transport. ### the general objective of the fund is to contribute to a socially fair transition towards climate neutrality notably by addressing the social impacts of the inclusion of greenhouse gas emissions from buildings and road transport into the scope of directive 2003/87/ec. the specific objective of the fund is to support vulnerable households , vulnerable micro-enterprises and vulnerable transport users through temporary direct income support and through measures and investments intended to increase energy efficiency of buildings , decarbonisation of heating and cooling of buildings , including the integration of energy from renewable sources , and granting improved access to zero- and low-emission mobility and transport with the objective to gradually phase out fossil fuels dependence.


### the general objective of the fund is to contribute to the transition towards climate neutrality by addressing the social impacts of the inclusion of greenhouse gas emissions from buildings and road transport into the scope of directive 2003/87/ec. the specific objective of the fund is to support vulnerable households , vulnerable micro-enterprises and vulnerable transport users through temporary direct income support and through measures and investments intended to increase energy efficiency of buildings , decarbonisation of heating and cooling of buildings , including the integration of energy from renewable sources , and granting improved access to zero- and low-emission mobility and transport. ### the general objective of the fund is to contribute to the transition towards climate neutrality by addressing the social impacts of the inclusion of greenhouse gas emissions from buildings and road transport into the scope of directive 2003/87/ec. the specific objective of the fund is to support vulnerable households , vulnerable micro-enterprises and vulnerable transport users through measures and investments intended to increase energy efficiency of buildings , decarbonisation of heating and cooling of buildings , including the integration of energy from renewable sources , and granting improved access to zero- and low-emission mobility and transport.


### the general objective of the fund is to contribute to the transition towards climate neutrality by addressing the social impacts of the inclusion of greenhouse gas emissions from buildings and road transport into the scope of directive 2003/87/ec. the specific objective of the fund is to support vulnerable households , vulnerable micro-enterprises and vulnerable transport users through temporary direct income support and through measures and investments intended to increase energy efficiency of buildings , decarbonisation of heating and cooling of buildings , including the integration of energy from renewable sources , and granting improved access to zero- and low-emission mobility and transport. ### the general objective of the fund is to contribute to the transition towards climate neutrality by limiting as much as possible the social impacts of the transition and the inclusion of greenhouse gas emissions from buildings and road transport into the scope of directive 2003/87/ec. the specific objective of the fund is to support vulnerable households , vulnerable micro-enterprises and vulnerable transport users through temporary direct income support and through measures and investments intended to increase energy efficiency of buildings , decarbonisation of heating and cooling of buildings , including the integration of energy from renewable sources , granting improved access to zero- and low-emission mobility and transport , and helping to ensure workers are sufficiently supported in order to re-skill or upskill their qualifications.


### the general objective of the fund is to contribute to the transition towards climate neutrality by addressing the social impacts of the inclusion of greenhouse gas emissions from buildings and road transport into the scope of directive 2003/87/ec. the specific objective of the fund is to support vulnerable households , vulnerable micro-enterprises and vulnerable transport users through temporary direct income support and through measures and investments intended to increase energy efficiency of buildings , decarbonisation of heating and cooling of buildings , including the integration of energy from renewable sources , and granting improved access to zero- and low-emission mobility and transport. ### the general objective of the fund is to contribute to the green and digital twin transition towards climate neutrality by addressing the social impacts of the inclusion of greenhouse gas emissions from buildings and road transport into the scope of directive 2003/87/ec. the specific objective of the fund is to support vulnerable households , vulnerable smes and micro-enterprises and vulnerable transport users through temporary direct income support and through measures and investments intended to increase energy efficiency of buildings , using sustainable construction materials , decarbonisation of heating and cooling of buildings , including the integration and storage of energy from renewable sources , and granting improved access to zero- and low-emission mobility and transport.


### (1) ‘building renovation’ means all kinds of energy-related building renovation , including the insulation of the building envelope , that is to say walls , roof , floor , the replacement of windows , the replacement of heating , cooling and cooking appliances , and the installation of on-site production of energy from renewable sources; ### (1) ‘building renovation’ means all kinds of energy-related building renovation , including the insulation of the building envelope , that is to say walls , roof , floor , the replacement of windows , the replacement of heating , cooling and cooking appliances , and the installation of on-site production of energy from renewable sources or heat recuperation system;


### (2) ‘energy poverty’ means energy poverty as defined in point [(49)] of article 2 of directive (eu) [yyyy/nnn] of the of the european parliament and of the council50 ; ### (2) ‘energy poverty’ means a household’s lack of access to essential energy services that underpin a decent standard of living and health , including adequate warmth , cooling , lighting , and energy to power appliances , in the relevant national context , existing social policy and other relevant policies as defined in point [(49)] of article 2 of directive (eu) [yyyy/nnn] of the of the european parliament and of the council50 ;


### (11) ‘vulnerable households’ means households in energy poverty or households , including lower middle-income ones , that are significantly affected by the price impacts of the inclusion of buildings into the scope of directive 2003/87/ec and lack the means to renovate the building they occupy; ### (11) ‘vulnerable households’ means households in energy poverty or households , including lower middle-income households , that are significantly affected by the transition towards climate neutrality , especially the price impacts of the inclusion of buildings and road transport into the scope of directive 2003/87/ec and lack the means to renovate the building they occupy;


### (11) ‘vulnerable households’ means households in energy poverty or households , including lower middle-income ones , that are significantly affected by the price impacts of the inclusion of buildings into the scope of directive 2003/87/ec and lack the means to renovate the building they occupy; ### (11) ‘vulnerable households’ means households in energy poverty or lower middle-income households , that are significantly affected by the transition towards climate neutrality , especially the price impacts of the extension of the scope of directive 2003/87/ec to buildings and road transport and lack the means to renovate the building they occupy;


### (11) ‘vulnerable households’ means households in energy poverty or households , including lower middle-income ones , that are significantly affected by the price impacts of the inclusion of buildings into the scope of directive 2003/87/ec and lack the means to renovate the building they occupy; ### (11) ‘vulnerable households’ means households in energy poverty or households , including lower middle-income ones , that are significantly affected by the transition towards the climate neutrality , by price impacts of the existing carbon market for energy and inclusion of buildings into the scope of directive 2003/87/ec and lack the means to renovate the building they occupy;


### (11) ‘vulnerable households’ means households in energy poverty or households , including lower middle-income ones , that are significantly affected by the price impacts of the inclusion of buildings into the scope of directive 2003/87/ec and lack the means to renovate the building they occupy; ### (11) ‘vulnerable households’ means households in energy poverty or households , including lower middle-income households , that are significantly affected by the transition towards climate neutrality , especially the price impacts of the revised directive 2021/0213 and the extension of the scope of directive 2003/87/ec to buildings and road transport and lack the means to renovate the building they occupy and lack the means to be able to be mobile when necessary for their economic or social wellbeing;


### (12) ‘vulnerable micro-enterprises’ means micro-enterprises that are significantly affected by the price impacts of the inclusion of buildings into the scope of directive 2003/87/ec and lack the means to renovate the building they occupy; ### (12) ‘vulnerable micro-enterprises’ means micro-enterprises that are significantly affected by the transition towards climate neutrality , especially the price impacts of the extension of buildings and road transport into the scope of directive 2003/87/ec and lack the means to renovate the building they occupy;


### (12) ‘vulnerable micro-enterprises’ means micro-enterprises that are significantly affected by the price impacts of the inclusion of buildings into the scope of directive 2003/87/ec and lack the means to renovate the building they occupy; ### (12) ‘vulnerable micro-enterprises’ means micro-enterprises that are significantly affected by the transition towards climate neutrality , especially the price impacts of the extension of the scope of directive 2003/87/ec to buildings and road transport and lack the means to renovate the building they occupy or to purchase zero- and low-emission vehicles;


### (12) ‘vulnerable micro-enterprises’ means micro-enterprises that are significantly affected by the price impacts of the inclusion of buildings into the scope of directive 2003/87/ec and lack the means to renovate the building they occupy; ### (12) ‘vulnerable micro-enterprises’ means micro-enterprises that are significantly affected by the transition towards climate neutrality , especially the price impacts of the inclusion of buildings and road transport into the scope of directive 2003/87/ec and lack the means to renovate the building they occupy or to purchase zero-emission vehicles;


### (12) ‘vulnerable micro-enterprises’ means micro-enterprises that are significantly affected by the price impacts of the inclusion of buildings into the scope of directive 2003/87/ec and lack the means to renovate the building they occupy; ### (12) ‘vulnerable micro-enterprises’ means micro-enterprises that are significantly affected by the price impacts of the inclusion of buildings and road transport into the scope of directive 2003/87/ec and lack the means to renovate the building they occupy and upgrade road vehicles on which they rely in the course of business;


### (12) ‘vulnerable micro-enterprises’ means micro-enterprises that are significantly affected by the price impacts of the inclusion of buildings into the scope of directive 2003/87/ec and lack the means to renovate the building they occupy; ### (12) ‘vulnerable small and micro-enterprises’ means small and micro-enterprises that are significantly affected by the transition towards climate neutrality , especially the price impacts of the revised directive 2021/0213 and the extension of the scope of directive2003/87/ec to buildings and road transport and lack the means to renovate the building they occupy or to purchase zero and low-emission vehicles;


### (12) ‘vulnerable micro-enterprises’ means micro-enterprises that are significantly affected by the price impacts of the inclusion of buildings into the scope of directive 2003/87/ec and lack the means to renovate the building they occupy; ### (12) ‘vulnerable small and micro-enterprises’ means small and micro-enterprises that are significantly affected by the price impacts of the inclusion of buildings into the scope of directive 2003/87/ec and lack the means to renovate the building they occupy;


### (13) ‘vulnerable transport users’ means transport users , including from lower middle-income households , that are significantly affected by the price impacts of the inclusion of road transport into the scope of directive 2003/87/ec and lack the means to purchase zero- and low-emission vehicles or to switch to alternative sustainable modes of transport , including public transport , particularly in rural and remote areas. ### (13) ‘vulnerable transport users’ means transport users , including from lower middle-income households , that are significantly affected by the price impacts of the inclusion of road transport into the scope of directive 2003/87/ec and lack the means to purchase zero- and low-emission vehicles or to switch to alternative sustainable modes of transport , including public transport , particularly in rural and remote areas , and the outermost regions.


### (13) ‘vulnerable transport users’ means transport users , including from lower middle-income households , that are significantly affected by the price impacts of the inclusion of road transport into the scope of directive 2003/87/ec and lack the means to purchase zero- and low-emission vehicles or to switch to alternative sustainable modes of transport , including public transport , particularly in rural and remote areas. ### (13) ‘vulnerable transport users’ means transport users , including from lower middle-income households , that are significantly affected by the transition towards climate neutrality , at risk of mobility poverty , especially because of the existing carbon market´s , albeit minor , share of the energy price increases and the price impacts of the inclusion of road transport into the scope of directive 2003/87/ec and lack the means to purchase zero- emission vehicles or to switch to alternative sustainable modes of transport , including public transport , particularly in rural and remote areas.


### (13) ‘vulnerable transport users’ means transport users , including from lower middle-income households , that are significantly affected by the price impacts of the inclusion of road transport into the scope of directive 2003/87/ec and lack the means to purchase zero- and low-emission vehicles or to switch to alternative sustainable modes of transport , including public transport , particularly in rural and remote areas. ### (13) ‘vulnerable transport users’ means transport users , including from lower middle-income households , that are significantly affected by the price impacts of the inclusion of road transport into the scope of directive 2003/87/ec and lack the means to purchase zero-emission vehicles or to switch to alternative sustainable modes of transport , including public transport , particularly in rural and remote areas.