Tax haven based infrastructure funds

The launch of publicly listed infrastructure funds was discussed in Parts 1 and 4. Offshore infrastructure funds now account for over 75.0% of PPP equity transactions. They have grown rapidly, building portfolios of public assets with equity in 314 UK PPP projects (Table 20). This figure is constantly increasing as funds continue to acquire PPP assets.

Table 20: PPP Infrastructure funds located in tax havens

Company

Tax haven

No. of UK PPP assets

PPP projects

Semperian PPP Investment Partners Holdings Limited

Jersey

106

Previously known as Land Securities Trillium and Secondary Market Infrastructure Fund

HICL Infrastructure

Guernsey

67

Substantial stakes in hospitals, schools, police stations, Home Office Headquarters, London, and Dutch High Speed Rail

John Laing Infrastructure Fund

Guernsey

37

Range of schools, social housing, hospitals, courts, police stations and street lighting projects.

3i Infrastructure Fund (3i Groups owns 33.2%)

Jersey

18

Norfolk & Norwich University Hospital (36.8%), Alpha Schools, Highland (50.0), Osprey; Elgin Infrastructure Fund (joint venture with Robertson Group with 16 projects). Also 9% stake in Anglian Water owned by a private consortium.

International Public Partnerships (formerly Babcock Brown Public Partnerships)

Guernsey

53

Includes 31 health projects plus education, criminal justice and transport projects, plus others in continental Europe, Canada and Australia.

GCP Infrastructure Fund Ltd - Gravis Capital Partners

Jersey

7

Investments in Grosvenor PFI Holdings - South Essex Community Hospital, Stanley Primary Care Centre, Lanchester Road Childrens' Health Unit, Braintree Community Hospital): Investment in Leisure Infrastructure Investors Ltd in 3 PFI operational contracts.

Bilfinger Berger Global Infrastructure Fund

Luxembourg

12

Schools and health projects in UK plus a further seven projects in Germany, Canada and Australia.

Lend Lease PFI/PPP Infrastructure CIHL Holdings Limited

Jersey

14

5 hospitals, 7 school projects and 2 Treasury accommodation projects.

Total

 

314

 

Source: ESSU Global PPP Equity Database 2012 and infrastructure fund websites 12 October 2012.