DVLA doing their job

WhiteTruckMan:
Just wondering, do the cabotage rules apply to the vehicle or the driver or both? Thinking if a driver goes home but hands the vehicle over to another driver. I’d google it, but have had too much vino collapso to make sense of anything official looking, and if I wait until tomorrow I’ll have forgotten about it.

As I understand it, the Cabotage concerns the vehicle and its country of origin. It is the vehicle that runs under a permit, not the driver. So it is only the vehicle that has to cross a border. Any border will do, doesnt have to be to country of origin. An Irish reg truck swopping trls in the UK and going to say, France is not involved in cabotage even if it never returns to Eire. An English driver in an Irish truck can still commit cabotage offences on the UK.
As I see it, the vehicle can make unaccompanied trips to reset cabotage rules.