Unavoidable waste heat
Germany's Energy Efficiency Act (§ 3 No. 13 EnEfG) defines unavoidable waste heat as heat that arises as an unavoidable by-product in an industrial facility or business, and that would otherwise be released into air or water without access to a heat network or other use.
Data centres are explicitly covered — their cooling energy counts as unavoidable waste heat by law once it can be technically captured and used.