ACT supports an emissions trading scheme which allows for trade-offs between businesses which emit carbon dioxide and those which capture it. Some businesses like a steel mill, a pulp and paper mill, a cement plant, a dairy factory can only reduce emissions and become more efficient to a certain level, because their industrial and trade processes will always produce a certain level of emissions no matter how efficient they become. New Zealand depends on locally made steel and cement, packaging and food products, and those businesses should be able to use a carbon trading market to find the lowest-cost way to mitigate their emissions.