§ Mr. LuffTo ask the Chancellor of the Exchequer if the coal used by steam locomotives on heritage and voluntary railways will be subject to the climate change levy. [134509]
§ Mr. TimmsCoal used to propel trains will be exempt from climate change levy provided they are not being used for the transportation of passengers to from or within:
- a) a place of entertainment, recreation or amusement or
- b) a place of cultural, scientific, historical or similar interest.