ABS

The Department for Transport (DfT) has taken a decision to delay the requirement for ship operators to report emissions until the digital reporting system is fully operational (expected in 2025) but the legal requirement for ship operators to monitor vessel emissions remains in place:

By 1 January 2022 - 31 December 2022 and each following year:

Collect the data required under UK MRV regime following the procedures established in the verified UK MRV Monitoring Plan. The regulated entity shall surrender sufficient allowances by 30 April of each year to cover its emissions during the preceding year.

https://ww2.eagle.org/en/rules-and-resources/regulatory-news/regulatory-news/UK-MRV.html