From the secondary winding: Are 3 wires delivered to the end user? If so are those both ends of the secondary (480V PD between them) plus the centre tap (240V PD between it and each end)?
If the above is true, then: Is the centre tap connected to earth either at he transformer or at the end user or somewhere in between?
Yes, the center-tap of the transformer winding is connected to earth and is then distributed as the neutral. It may also have additional earth connections along its route, just as for PME with a 3-phase 4-wire system.
As John has suggested, where 480V service is provided all three wires are brought to the premises, so that 240V is available as well for "normal" loads. Residential supplies at 240V are each taken from one of the outer poles and the neutral, the load being distributed as nearly evenly as possible between the two outers (just as with a 3-phase LV network houses requiring only 240V single-phase supplies are distributed between the red, yellow, and blue phases reasonably evenly).
This is effectively the a.c. version of the old 3-wire d.c. systems which were installed in some urban areas in much earlier times.
For Rural Areas Requiring 480V
I am assuming that in rural areas which have 480V equipment (single phase motor for example) then only the two ends (480 V PD between them) is used and not the neutral (centre tap)? In this case the question of any neutral current is a mute point because it is not used. is that right?
Yes, any load such a motor which has a simple 2-wire connection to 480V and no neutral connection cannot give rise to a neutral current.
Or are there two windings in these motors with one end and neutral on one winding and the other end and neutral on the other winding? (240V windings) In this case the neutral will carry current under all circumstances, will it not? (the sum of the RMS current in the two windings, neglecting phase difference for a moment)
Motors can complicate matters slightly due to the inductance involved, but remember that relative to the neutral, the sinusoidal waveforms on the two live 240V lines are 180 degrees out of phase with each other (which is how you get 480V between them).
Assuming no complications from phase differences (pretend we're dealing with purely resistive loads to keep it simple), the neutral will carry not the
sum of the individual currents but the
difference.
Example: Connect a 2400W 240V load between one live pole and neutral, and obviously the current in that live supply line will be 10A. Connect an 1800W 240V load between the other outer and the neutral, and the current supplied from that live outer will be 7.5A. But because the two currents are 180 degrees out of phase, the neutral current will be the difference of 2.5A.
Edit: Was busy typing while the above posts were being made.