As said earlier farmer doesn’t mean squat. If you are traveling on the roads with a registered vehicle, you have to use taxed fuel, unless your government.
We have big farms around here that haul products, they even have farm plates on there tractor trailers, they have to run on road fuel.
Like was also said earlier, there all stories though, Idk of anyone personally that has been caught, and idk of any fellow inspector around here that’s ever nailed someone for it.
Back to OP, I wanted to buy off road for my new holland instead of paying the tax, mines a 2017 with DPF, as long as it’s ULSD there’s no problem, but I couldn’t find anywhere to buy it, so I just went to the local store and filled the storage tank there, and I just claimed it on my taxes.