[pc86]

They are if other industries consuming the same product pay different tax rates. In this example, an airline purchasing 1L of kerosene pays a different rate than a train purchasing the same 1L of the same kerosene. That's the textbook definition of a subsidy.

[robocat]

Can you find any information showing that most European trains pay tax on diesel? Plenty are electric, so any tax would be indirect.

This report seems to show that trains mostly pay for infrastructure and the network: https://cedelft.eu/wp-content/uploads/sites/2/2021/03/CE_Del...

I think British trains pay for “red” taxed diesel?

[Symbiote]

Good find!

The "Diesel tax levels" charts (p28, p81) show the UK charges the same (0.7€/L) for both road and rail use, and most EU countries charge a tax, although more than half have less tax for rail than road use.

Electricity is taxed in a few countries.