UPDATED FOR TRS2006. This is a generic water tower of a type found at steam locomotive sheds. It has coursed rubble walls of Millstone Grit typical of most late Victorian and Edwardian buildings found in the Pennine area of West Yorkshire, UK.
It is a re-texturing of Terry Franks' (Tafweb) Water_Tower_2 and can be found in surveyor under Yorkshire - trackside.