SGN operates gas distribution networks in Scotland and southern England. Its 2024/25 ownership commentary identifies Brookfield, Ontario Teachers and GIP. [1][2]
01 / Behind the name
Who owns SGN?
Private · 37.5% · Brookfield structure reported in 2024/25; 25% · GIP structure reported in 2024/25; Via GIP; 25% GIP structure reported in 2024/25 [1][2]
01
Disclosed investment scope
SGN / Scotia Gas Networks investment structure [1][2]
As reported · 9 Oct 2026
SGN reports Brookfield Super-Core Infrastructure Partners at 37.5%, Ontario Teachers at 37.5% and GIP at 25%. Retain the reporting period and vehicle scope; these are not unqualified corporate balance-sheet holdings of the managers. BlackRock owns the GIP manager, rather than 100% of SGN. [1][2]
Explore Brookfield, Ontario Teachers and GIP investment structures
Headquarters, incorporation and tax residence describe different things. A headquarters address does not tell you where all of a company’s tax is paid.
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Investors in SGN
Investor disclosures found
Selected investor disclosures have been found. Each names the held entity, basis and date; the complete investor register remains outside this review. A stake in a parent or operating company is shown against that entity. Dates refer to each disclosure and can differ from the profile review date. Evidence links are included with each record.
Held entity · SGN / Scotia Gas Networks investment structure
37.5% · Brookfield structure reported in 2024/25
2024/25 ownership report checked ·
SGN reports Brookfield Super-Core Infrastructure Partners at 37.5%, Ontario Teachers at 37.5% and GIP at 25%. Retain the reporting period and vehicle scope; these are not unqualified corporate balance-sheet holdings of the managers. BlackRock owns the GIP manager, rather than 100% of SGN.
Held entity · SGN / Scotia Gas Networks investment structure
25% · GIP structure reported in 2024/25
2024/25 ownership report checked ·
SGN reports Brookfield Super-Core Infrastructure Partners at 37.5%, Ontario Teachers at 37.5% and GIP at 25%. Retain the reporting period and vehicle scope; these are not unqualified corporate balance-sheet holdings of the managers. BlackRock owns the GIP manager, rather than 100% of SGN.
Held entity · SGN / Scotia Gas Networks investment structure
Via GIP; 25% GIP structure reported in 2024/25
2024/25 ownership report checked ·
SGN reports Brookfield Super-Core Infrastructure Partners at 37.5%, Ontario Teachers at 37.5% and GIP at 25%. Retain the reporting period and vehicle scope; these are not unqualified corporate balance-sheet holdings of the managers. BlackRock owns the GIP manager, rather than 100% of SGN. BlackRock owns the GIP manager; the reported 25% is not a verified direct BlackRock corporate stake.
Held entity · SGN / Scotia Gas Networks investment structure
37.5% · reported in 2024/25
2024/25 ownership report checked ·
SGN's 2024/25 regulatory report gives Ontario Teachers 37.5%, Brookfield 37.5% and GIP 25%. This retains the report's period and ownership structure rather than asserting a newly measured 2026 percentage.
This ownership research has not established a dated UK cash corporation-tax payment for the relevant reporting entity.
United KingdomNot yet verified
UK corporation tax paid
Not yet verifiedCash payment
SGN · UK reporting scope not verified Annual reporting period not yet verified
The sources establish investment or business information. The UK tax-paying entity, reporting period and cash corporation-tax payment have not been separately reconciled. Not verified does not mean no tax was paid. [1]
These figures have different scopes. They should not be added together or used as a like-for-like tax ranking.