# The Vehicle Emissions Trading Schemes Order 2023, Paragraph 27: Exempt manufacturer for 2021


The baseline for a VCTS participant which was an exempt manufacturer for 2021 is the manufacturer’s 2021 individual NZE average emissions.

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Source: https://www.legislation.gov.uk/ukdsi/2023/9780348252453/schedule/1/paragraph/27 (the official version)
Page: https://openlegislation.uk/draft-vehicle-emissions-trading-schemes-order-2023/schedule-1/paragraph-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.