This paper aims to provide and analyse the structure of Track Access Charges (TAC) for small railways, with a focus on the wear and tear component and its elements. A review and analysis of the wear and tear component in the TAC models for selected small railways have been conducted. The impact of wear and tear component in freight train charges, as well as the ratio between wear and tear charges and infrastructure capacity charges within the total TAC, has been thoroughly analyzed. The paper provides a discussion on the selection, representation, and evaluation of the impact of specific elements on the wear and tear of rails in TAC determination models. The research contributes to understanding the complex interactions between elements within the TAC structure, based on the experiences of railway infrastructure managers to date. The results of this research indicate that infrastructure managers of small railways have not developed a clear understanding of the factors influencing the wear and tear costs of infrastructure, leading to heterogeneity in the structure and level of Track Access Charges (TAC).