Question to the HM Treasury:

To ask His Majesty's Government what is the annual tax cost of exempting rail operators from the climate change levy on their purchase of electricity.

Energy supplies used in certain forms of transport are exempt from the main rate of Climate Change Levy (CCL). This includes electricity used to electrify rail lines, light a railway carriage transporting passengers and light the cab interior of a freight train transporting goods.

Information on the estimated cost of tax reliefs, including CCL exemptions, is published on GOV.UK and can be found in the annual statistics on tax reliefs. However, it is not possible to provide the annual tax cost of exempting rail operators from CCL, as HMRC does not collect this information.