If HMRC suspend APD at Newquay, they risk setting some sort of precedent. Are they prepared to do that ?
Suppose that there are minor floods on the rail line near Durham in 2016 - would there be calls to suspend APD at Newcastle to show the North East is open for business ?
How many tourists visit Cornwall in February by train ? Suspect that apart from half term crowd visiting grandparents by car, it's not that many and real impact on tourism is modest. Of course if works are still outstanding by April it's a different story entirely