"The technical screening criteria ensure that any new gas-based power/heat plant (or refurbished combined heat and power plant or heat/cool plant) is either below the technology-neutral 100g CO2/kWh life-cycle emission threshold (i.e. using Carbon Capture and Storage technologies) or meets a number of stringent conditions and obtains a construction permit by 2030." -- Questions and Answers on the EU Taxonomy Complementary Climate Delegated Act covering certain nuclear and gas activities