2227 was allocated to Newport Ebbw Junction from new (October 1940) until withdrawal (January 1961). This photograph was taken just on the Brecon & Merthyr at around the 16 mile post with the Taf Fechan reservoir to the left of the photograph. At this location there are three underbridges leading to farmsteads nearby, the abutment of one of which can be seen. The train is heading for Newport and it must be summer since the steam heating pipe has been removed. Today the Brecon Mountain Railway occupies the same trackbed. See also 22xx near Dolygaer which is a view in the opposite direction.
It looks as though 2227 may be coupled to one of the small 3000 gallon Churchward tenders; that design of tender did not enhance the appearance of those '2251's which had them. The larger Collett design, although with its same water capacity, greatly improved their appearance .
Thanks to Stuart Davies for identifying the location