"Vehicles used or hired without a driver by agricultural, horticultural, forestry, farming or fishery undertakings for carrying goods as part of their own entrepreneurial activity within a radius of 100 km from the base of the undertaking.
This applies only to those who are an undertaking related to (ie in the business of) the activities of agricultural, horticultural, forestry, farming or fishery and are transporting goods in relation to that business. If an organisation has a division for one of the listed activities then the derogation would apply only to that division. If an organisation as a whole is neither an undertaking, nor has a separate division relating to the listed activities, but it nonetheless operates vehicles occasionally for such purposes the derogation would not apply to its use of vehicles for those occasional purposes.
For a vehicle used by a horticulture undertaking, the derogation would apply to the carriage of goods relating to the small-scale management of non built-up land and which have a tangible link to horticulture so would include the carriage of plants, hard landscaping and fencing materials and related tools.
For a vehicle used by fishery undertakings, the derogation only applies if it is being used to carry live fish or to carry a catch of fish from the place of landing to a place where it is to be processed. The term ‘fish’ includes finfish and shellfish."
That’s the derogation