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    East-West Rail (EWR): Oxford-Bletchley construction progress

    Not true. The EU publishes Directives and Regulations. What you say about Directives is correct but an EU Regulation is automatically law in every Member State.
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    Largest station that doesn't have a Sunday service? Trivia

    I commuted from West Dulwich to Holborn Viaduct 1980-81. Holborn Viaduct (and Blackfriars) were both closed on Sundays at this time.
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    New trains for East Midlands Franchise

    165s are not air-conditioned. Abellio have stated that all of their EMR fleet will have aircon.
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    Creation of class 230 DEMUs from ex-LU D78s by Vivarail

    I too am not a little fazed by his incredibly long sentences. Perhaps he is intoxicated by the exuberance of his own verbosity. Delete. Off topic!
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    Questions about the fuel for DMUs

    HMRC. VOSA have nothing to do with excise duty.
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    Speculation on West Midlands Fleet Plans

    My thoughts exactly. My money's on CAF as they have a new UK factory being built and no orders for it that I know of.
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    CAF Confirms UK Assembly Plant

    The EU rate of customs duty on DMUs and EMUs is 1.7%. It is the same rate for most rolling stock parts (although axles and wheels attract a rate of 2.7%). So, assuming that post-Brexit we mirror the EU tariff (not a certainty of course) then importing finished vehicles or parts for assembly from...
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    what fuel do modern locomotives use?

    Yes, public transport is zero-rated under Schedule 8 Group 8 Item 4(a) of the VAT Act 1994. You are confusing excise duty (which is lower on "red" diesel than on on-road diesel) with VAT. VAT on costs is reclaimable by a business if it relates to a standard-rated, zero-rated or reduced-rated...
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    what fuel do modern locomotives use?

    The excise duty rate you quote is correct for "red" (off-road) diesel, but the supply of public transport is not VAT exempt, it is zero-rated. This means (as Ediswan has posted) that a TOC can claim back the VAT incurred on its costs. If it were VAT exempt the TOC could not claim back the VAT.

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