Tax strategy

Under the requirements of Schedule 19 of Finance Act 2016, qualifying UK companies are required to publish their tax strategy setting out their approach to managing their tax responsibilities.

Following the acquisition of Electricity North West in March 2025 by Iberdrola through its UK subsidiary, Scottish Power Ltd, the Board of SP Electricity North West have adopted the tax strategy of the ScottishPower Group, a copy of which is available through the link below: