Preamble
The Labour shadow Chancellor has advocated the nationalisation of the UK water companies. It has been suggested that this would harm the income of pension funds, but this has proved difficult to assess.
However, there is no uniformity in their debt structures, but most are conceived to avoid tax. The interest on debt bonds is free of withholding tax and financial costs are set against operating profits to avoid paying corporation tax, in some cases gaining tax credits.
Nationalisation would mean that the bondholders interest would be paid less the withholding tax as this should rightly be payable to the tax gatherer. Changes to the prospectuses would require negotiation
The water companies exhibit five differing ownership profiles. See Appendix 1.
Of the biggest ten, three are UK plcs with listed shares some of which could be held by pension funds.
With the diversity of company profiles the nationalisation of the ten biggest would be an enormous task for an overloaded administration and should be restricted to just Thames Water. The Tideway tunneling will inevitably run into delays with consequent excessive overcosts and require state intervention, so it might as well be subject to nationalisation before it has to be so.
Appendix 1
Analysis
The annual returns and reports of the ten biggest water companies have been analysed to list their pension fund equity holdings and their tax haven contents.
Anglian Water
Anglian Water Group Limited Jersey
Canada Pension Plan Investment Board 33% of £1096m
Anglian Water Services Overseas
Holdings Limited in Cayman Islands
Dwr
Cymru (Welsh Water)
Glas Cymru – a company limited by guarantee owns Dwr Cymru - WelshWater
Dwr Cymru (Financing) Limited
in Cayman Islands
Northu
CK Hutchinson Holdings and Li Ka Shing Foundation Limited Hong Kong
Cheung Kong Infrastructure
Holdings Limited Bermuda
Severn
Trent
Severn Trent plc £236m
South
West
Pennon Group plc £171m capital
Southern
Water
Greensands Holding Limited Jersey
Lothian Pension Fund 1.2% of £926m
Falkirk Council Pension Fund 0.39% of £926m
Southern Water Services
(Finance) Limited Cayman Islands
Thames
Water
Kemble Water Holdings Limited ca. 2 Billion capital
Stichting Pensieonfonds Zorg en Weltzin £43m
Stichting Pensieonfonds ABP £86.5m
BT Pension Fund £260m
Thames Water Utilities Cayman
Finance Holdings Limited Cayman Islands
Thames Water Utilities Cayman
Finance Limited Cayman Islands
United
Utilities
United Utilities plc
ca.£500m capital
Wessex
Water
YTL Corporation Malaysia
Ytl Utilities Limited Cayman
Islands
Yorkshire
Water
Kelda Holdings Limited Jersey
Gateway USA 53%; Singapore 26%; Luxembourg 21% of £621m
John Busby 8 May 2019