Probably fireman because of the neck guard
I think I have seen a picture of guys clearing up after the Blitz wearing this type.
The helmet shell my be British but Every time I have come across one of these they turn out to be post war Dutch civil defence ether the whole thing turns out to be dutch made or as in this case a war time British helmet refurbished post war by the dutch. I would be happy to be proved wrong.
I think you will find Joseph will be correct. The paint looks Dutch in colour to me.
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Post war Dutch liner and neck flap, I have one the same, mounted on a wartime British shell.
Whatever its just an opinion.
Dutch refurb. No doubt. Look on the liner strap and you will see the metric size in a black ink stamp. Such as 56 or so.
The neck flap is a separate piece, which is put between liner and shell.
Post war Dutch, & quite often sold as British Artillery helmet??? or firemans helmet.
Well there we are, useful bit of info for the future there