Always a Neath loco it was stored there after withdrawal in 1962 then at Danygraig before going to Cashmore's Newport. To me this does not look like any of those locations but Vic Smith suggests it could be the south end of Neath N&B shed, at Neath & Brecon Junction, just north of Neath Riverside station.
However Lindsay Bryant says "I do not think the area around Neath N & B from any direction would give such a low level background, it was in a shallow valley location. It could be argued that a view south at the rear of Danygraig would give this aspect with only the Bristol Channel beyond the buildings".