Do the UK railroads pay duty on their fuel (on the non-electrified sections) and on their electricity on the electrified sections ?

I am not sure that the absence of a tax is a subsidy per se.

Alan

"Do the UK railroads pay duty on their fuel (on the non-electrified sections) and on their electricity on the electrified sections ?"

There is a small excise duty payable on railway gasoil, similar to that levied on home heating oil.  It is nowhere near the duty levied on road vehicle fuel in the UK, but the railways pay directly for their right of way, whereas road vehicles do not.

sf