22.

de minimis aid or temporary State aid rules established to address exceptional circumstances. The ERDF and the Cohesion Fund will also not support certain investment in airports, with the exception of support to targeted environmental mitigation, security and safety measures in regional airports as long as the primary objective of the investments would be clearly identified in terms of environmental, security or safety standards of the Union and would be in line with the State aid rules. Similarly, neither of the funds will support facilities for landfilling and residual waste treatment, the decommissioning or the construction of nuclear power stations or the manufacturing, processing and marketing of tobacco and tobacco products. Support to investment related to production, processing, transport, distribution, storage or combustion of fossil fuels is also excluded, with the exception of: It was important to clarify which activities fall outside the scope of the ERDF and of the Cohesion Fund. This will be for example the case of investments to achieve the reduction of greenhouse gas emissions from activities under the Emissions Trading System Directive 2003/87/EC of the European Parliament and of the Council ( 10 ) , in order to avoid duplication of available financing, which already exists as part of that Directive. Moreover, investments in undertakings in difficulty as defined in Commission Regulation (EU) No 651/2014 ( 11 ) are also excluded, unless authorised underaid or temporary State aid rules established to address exceptional circumstances. The ERDF and the Cohesion Fund will also not support certain investment in airports, with the exception of support to targeted environmental mitigation, security and safety measures in regional airports as long as the primary objective of the investments would be clearly identified in terms of environmental, security or safety standards of the Union and would be in line with the State aid rules. Similarly, neither of the funds will support facilities for landfilling and residual waste treatment, the decommissioning or the construction of nuclear power stations or the manufacturing, processing and marketing of tobacco and tobacco products. Support to investment related to production, processing, transport, distribution, storage or combustion of fossil fuels is also excluded, with the exception of: (i) under certain conditions, the replacement of solid fossil fuels fired heating systems with gas-fired heating systems; (ii) investment in the expansion and repurposing, conversion or retrofitting of gas transmission and distribution networks provided that such investment makes the networks ready for adding renewable and low carbon gases, such as hydrogen, biomethane and synthesis gas, into the system and allows to substitute solid fossil fuels installations; (iii) investment in clean vehicles for public purposes, as well as vehicles, aircraft and vessels designed and constructed or adapted for use by civil protection and fire services. The amount of support under points (ii) and (iii) above will be capped depending on the level of the Member State's gross national income and the Member State's share of solid fossil fuels in gross inland energy consumption. Operations supported by the ERDF and the Cohesion Fund under points (i) and (ii) will be selected by the managing authority by 31 December 2025 and no phasing to the next programming period will be possible.