The scheme commences with reporting only for emissions generated between 1 July and 31 December 2026, with offshore vessels entering scope from 1 January 2027 and the first allowance surrender deadline falling on 30 April 2028. Director Eirik Nyhus of DNV detailed a company-wide, single-Emissions-Monitoring-Plan architecture — submitted directly to the UK regulator without accredited verifier pre-assessment — and a 50% surrender obligation on Northern Ireland–Great Britain voyage emissions, while port stays on international routes are fully captured even where the voyage itself is out of scope.