diff --git a/src/wp-settings.php b/src/wp-settings.php
index a7b9251e88..663c7d8eb9 100644
--- a/src/wp-settings.php
+++ b/src/wp-settings.php
@@ -64,6 +64,7 @@ wp_initial_constants();
 wp_register_fatal_error_handler();
 
 // WordPress calculates offsets from UTC.
+// phpcs:ignore WordPress.DateTime.RestrictedFunctions.timezone_change_date_default_timezone_set
 date_default_timezone_set( 'UTC' );
 
 // Turn register_globals off.