> ## Content Index > Fetch the complete content index at: https://www.theferret.scot/llms.txt > Use this file to discover other available public pages before exploring further. # The Tory treasurer, an offshore company and Scotland’s biggest data centre plan - URL: https://www.theferret.scot/scotland-data-centre-graham-edwards/ - Published: 2026-10-11T05:00:00.000Z - Updated: 2026-10-11T05:00:00.000Z - Description: Scotland may be set to host one of the world’s most powerful data centres. The Conservative Party’s money man stands to benefit. - Author: Paul Dobson - Tags: data centres, Investigations, Finance, 24 hours **The company behind Scotland’s biggest data centre proposal – and one of the largest in the world – is owned by the treasurer of the UK Conservative party via a Caribbean tax haven, The Ferret can reveal.** CX Tech Limited has lodged plans for a 1,000 megawatt (MW) data centre at the site of the former Chapelcross nuclear plant in Dumfriesshire, which could benefit from up to £23m in taxpayer support. Company [records](https://find-and-update.company-information.service.gov.uk/company/16880627/persons-with-significant-control?ref=theferret.scot) show CX Tech’s controlling shareholder is Wpgss Limited, which is [owned](https://find-and-update.company-information.service.gov.uk/company/11366634/filing-history/MzQ5Mzk0NDIwOGFkaXF6a2N4/document?format=pdf&download=0&ref=theferret.scot) by property mogul and Tory treasurer Graham Edwards through a holding company registered in the British Virgin Islands (BVI) – a [notorious](https://www.thebureauinvestigates.com/stories/2025-12-09/trouble-in-paradise-what-went-wrong-in-the-bvi?ref=theferret.scot) tax and secrecy haven. One tax expert said this complex financial structure could obscure who will ultimately benefit from the data centre and how the rewards are taxed, although CX Tech said it would be subject to UK tax on its profits. ****Helping you make sense of what really matters** From fact checks to investigations and explainers, The Ferret helps cut through noise with journalism that is careful, sourced, and worth your time. [Support our reporting ](https://www.theferret.scot/signup/) Edwards has given more than [£6m in donations](https://search.electoralcommission.org.uk/?currentPage=1&rows=10&query=Graham%20Edwards&sort=AcceptedDate&order=desc&tab=1&et=pp&et=ppm&et=tp&et=perpar&et=rd&isIrishSourceYes=true&isIrishSourceNo=true&prePoll=false&postPoll=true®ister=gb®ister=ni®ister=none&optCols=RegisterName&optCols=CampaigningName&optCols=AccountingUnitsAsCentralParty&optCols=IsSponsorship&optCols=IsIrishSource&optCols=RegulatedDoneeType&optCols=CompanyRegistrationNumber&optCols=Postcode&optCols=NatureOfDonation&optCols=PurposeOfVisit&optCols=DonationAction&optCols=ReportedDate&optCols=IsReportedPrePoll&optCols=ReportingPeriodName&optCols=IsBequest&optCols=IsAggregation&ref=theferret.scot) to the Conservatives since 2018 and was named treasurer in 2022\. His appointment was [controversial](https://www.mirror.co.uk/news/politics/tories-crisis-partys-chief-executive-29090104?ref=theferret.scot) after it emerged he had used a tax avoidance scheme to attempt to shelter millions worth of bonuses from tax. Edwards told The Ferret he had paid full tax and national insurance on the bonuses and had received “no penalty” from HMRC. MSPs from other parties described our findings as “damning evidence” of the Tories’ links to the data centre industry. One claimed it was “disrespectful” to local residents that “potentially vast sums of money earned from a data centre powered by their natural resources” could “line the pockets of the Tory party treasurer”. CX Tech claimed it had no connection to any political party. A spokesperson for Edwards said his “political activities are entirely separate” from CX Tech and had played “no part whatsoever” in the planning application. Chapelcross is not the only data centre proposal in Scotland with links to a Tory donor. [What makes a data centre ‘green’? One major developer has lobbied for its own definitionThe Scottish Government has been supportive of controversial green data centres and is liaising with the industry. But critics argue there are environmental considerations and companies must not be allowed to “write the rules”.![](https://storage.ghost.io/c/2d/e2/2de2844d-80a7-4c7b-8025-6f1f39724aa6/content/images/icon/TheFerret_Favicon_White-1-dd21a6b2-8e76-4f38-a186-dcff1d08fa31.png)The FerretPaul Dobson![](https://storage.ghost.io/c/2d/e2/2de2844d-80a7-4c7b-8025-6f1f39724aa6/content/images/thumbnail/iStock-2148113350-bbc53121-999a-418f-b143-2eb26dcffedf.jpg)](https://www.theferret.scot/what-makes-a-data-centre-green-one-major-developer-has-lobbied-for-its-own-definition/) Another financial supporter of the party, Dermot Jenkinson, is a [director and controller](https://find-and-update.company-information.service.gov.uk/company/SC121007/persons-with-significant-control?ref=theferret.scot) of Sunlaws Development Company, which is behind plans for the 225MW Southside data centre near Duns, on land owned by the Roxburghe Estate. Jenkinson has [given](https://search.electoralcommission.org.uk/?currentPage=1&rows=10&query=Dermot%20Jenkinson&sort=AcceptedDate&order=desc&tab=1&et=pp&et=ppm&et=tp&et=perpar&et=rd&isIrishSourceYes=true&isIrishSourceNo=true&prePoll=false&postPoll=true®ister=gb®ister=ni®ister=none&optCols=RegisterName&optCols=CampaigningName&optCols=AccountingUnitsAsCentralParty&optCols=IsSponsorship&optCols=IsIrishSource&optCols=RegulatedDoneeType&optCols=CompanyRegistrationNumber&optCols=Postcode&optCols=NatureOfDonation&optCols=PurposeOfVisit&optCols=DonationAction&optCols=ReportedDate&optCols=IsReportedPrePoll&optCols=ReportingPeriodName&optCols=IsBequest&optCols=IsAggregation&ref=theferret.scot) the Scottish Borders branch of the party £10,000 since 2015\. This includes £3,000 on 20 April, just weeks before the 2026 Holyrood election. Sunlaws said these were “personal donations” and had “no connection whatsoever” to the company. It added that Jenkinson was not in line to benefit financially from his position with the company. Tory politicians represent both the Borders and Dumfriesshire at Holyrood and Westminster, and nine of its 12 MSPs voted against a recent Scottish parliament [motion](https://www.parliament.scot/chamber-and-committees/votes-and-motions/S7M-01177?ref=theferret.scot) to suspend decisions on new ‘hyperscale’ data centres for up to 12 months until new national planning guidance is in place. The other three did not vote. The party’s deputy leader and MSP for Ettrick, Roxburgh and Berwickshire, Rachael Hamilton, tabled an amendment to the motion which emphasised the “economic benefits” provided by data centres, but also acknowledged their potential impacts on the environment and communities. > “The public rightly question what donors to political parties expect in return for their cash.” — Juliet Swann, Transparency International UK There is no suggestion that the MSPs’ decision on the motion was influenced by any party-level links to the industry, and Conservative politicians have [opposed](https://www.facebook.com/watch/?v=28203998115863990) data centre proposals in [their areas](https://www.johnlamont.org/news/john-lamont-mp-signs-statement-calling-energy-project-pause-borders?ref=theferret.scot). But transparency campaigners said the links raised “serious questions around conflicts of interest”. Data centres are essential for storing and processing data used by artificial intelligence, which is becoming increasingly advanced and widely adopted. Plans are underway for [more than 20](https://aprs.scot/data-centre-map/?ref=theferret.scot) ‘hyperscale’ facilities in Scotland, which advocates say will create skilled local jobs, attract billions of pounds of investment to Scotland, and help it be competitive within a burgeoning global industry. But fierce opposition from locals has emerged over fears that large complexes will be a blot on the landscape, cause noise, lead to an increase in carbon emissions and [energy bills](https://www.theguardian.com/technology/2026/may/28/irish-datacentres-household-bills-electricity?ref=theferret.scot), and have a high demand for water. There are also concerns that the sprawling projects will not provide significant economic benefits to impacted communities. CX Tech’s [£16.5bn](https://news.sky.com/story/gigantic-16-5bn-data-centre-planned-for-former-nuclear-plant-site-in-scotland-13593921?ref=theferret.scot) proposed data centre at Chapelcross, situated next to the village of Creca, would cover [55](https://eaccess.dumgal.gov.uk/online-applications/files/6D2E2F2F3F9B7F406AA115386685931E/pdf/26%5F1649%5FPIP-Application%5FForm%5FFor%5FPlanning%5FPermission-1800883.pdf?ref=theferret.scot) hectares with buildings [up to](https://eaccess.dumgal.gov.uk/online-applications/files/8BAE1245C328BBC9CC7444FE0199593B/pdf/26%5F1649%5FPIP-EIAR%5FVolume%5F1%5FChapter%5F4%5F-%5FThe%5FProposed%5FDevelopment-1796091.pdf?ref=theferret.scot) 40 metres high. If built, the facility would [reportedly](https://www.bbc.co.uk/news/articles/c6qxv55882z1o?ref=theferret.scot) be one of the world’s biggest by capacity and developers claim it would deliver 450 permanent jobs. Company [accounts](https://find-and-update.company-information.service.gov.uk/company/11366634/filing-history/MzQ5Mzk0NDIwOGFkaXF6a2N4/document?format=pdf&download=0&ref=theferret.scot) for Wpgss Limited, which controls CX Tech, say it is “part of a group the ultimate parent company of which is WPGSS Holdings Ltd registered in the British Virgin Islands”. It adds: “Graham Edwards is the ultimate controlling party by virtue of his shareholdings”. [AI flooded the Scottish Government with wind farm objections. So they stopped accepting emailsThe Scottish Government says the move was needed to tackle the “burden” caused by the growth in AI-assisted objections to energy projects. Critics say it is a way to mute public opposition.![](https://storage.ghost.io/c/2d/e2/2de2844d-80a7-4c7b-8025-6f1f39724aa6/content/images/icon/TheFerret_Favicon_White-1-16d1f349-8b91-4dae-846e-1f8964818bf7.png)The FerretPaul Dobson![](https://storage.ghost.io/c/2d/e2/2de2844d-80a7-4c7b-8025-6f1f39724aa6/content/images/thumbnail/Website-images--5--4386248e-2986-4c6b-8a44-dfd7816ffbc9.jpg)](https://www.theferret.scot/ai-ban-emailed-objections-energy-projects/) Asked about Edwards’ ownership of CX Tech via the BVI, Mike Lewis, director of TaxWatch, stressed that offshore ownership “doesn't necessarily mean that income and gains aren't taxed here”, but that “we just don't know”. “The ultimate beneficial owners of CX Tech Ltd should clarify how and where they plan to pay tax on income and gains from their Chapelcross proposal," Lewis said. In 2007, Edwards was found to have wrongly tried to reduce the tax on £5m he received in bonuses through an [elaborate tax avoidance scheme](https://www.theguardian.com/business/2009/feb/07/tax-gap-kpmg?ref=theferret.scot). A trust set up as part of the scheme was said to have been [used](https://www.mirror.co.uk/news/politics/tories-crisis-partys-chief-executive-29090104?ref=theferret.scot) to buy a £1.5m country mansion for Edwards in Berkshire. A spokesperson for Edwards told The Ferret the “historic tax matter” related to a bonus he received in 2002\. “Full tax and national insurance were paid on that bonus when it was received,” they said. “Mr Edwards subsequently acted on professional advice from KPMG in relation to a tax reclaim, which was disallowed by HMRC. He received no penalty. CX Tech is a UK-registered company and subject to UK tax.” > “The ultimate beneficial owners of CX Tech Ltd should clarify how and where they plan to pay tax on income and gains from their Chapelcross proposal.” — Mike Lewis, TaxWatch Up to £23m in public funds have been earmarked to the Chapelcross project. [Minutes](https://dumfriesgalloway.moderngov.co.uk/documents/s61271/240819%2BChapelcross%2BUpdate%2Bto%2BAnnandale%2Band%2BEskdale%2BFINAL.pdf?ref=theferret.scot) from a 2024 Dumfries and Galloway Council meeting state that, ”to unlock the site for development”, the local authority had committed £5.5m. A spokesperson for the Borderlands Inclusive Growth Deal, which is funded by the Scottish and UK Governments, told The Ferret that up to £17.3m had been allocated from the deal “for site preparation and access” to bring the Chapelcross back into economic use. Both Borderlands and the council said no funding had yet been awarded. They claimed the money was not tied to a specific project or use of the site and would only be allocated “in line with a successful business case and planning approvals”, value for money of the public investment, and “all the necessary statutory consents and licenses.” The local [Say No to Chapelcross AI Data Centre](https://www.facebook.com/groups/1015424481301998/) campaign group claimed the revelations about Edwards’ ownership of CX Tech showed that the “only goal of the development” was to “generate money for wealthy people at the expense of communities”. A spokesperson also accused CX Tech of having proposed “highly uncertain community benefits”. “We are very concerned that the Conservative party, and our Conservative MSPs, could put the interests of developers ahead of the public interest,” they added. Anti-corruption campaigners and MSPs raised concerns about the potential influence of donors with an interest in data centres on Tory lawmakers. Kamila Kingstone, senior campaign lead at Spotlight on Corruption, said the fact that the Conservatives voted against a data centre moratorium in the Scottish Parliament in light of donations from Edwards and Jenkinson “raises serious questions around conflicts of interest.” Her view was echoed by Juliet Swann of Transparency International UK. “The public rightly question what donors to political parties expect in return for their cash,” said Swann. “Those who contribute large sums can be seen as attempting to shape party policy or influence decision making, particularly when this turns out in their favour.” South of Scotland MSPs from other parties roundly condemned the links. The Scottish Greens’ Laura Moodie described The Ferret’s findings as “absolutely damning evidence showing the Tories are linked to one the most concerning hyperscale data centre applications to date” at Chapelcross. It was “further proof that these projects are being developed in the interests of wealthy developers and billionaire tech companies and without concern for the impact on our environment, energy use, or local communities,” she argued. Duncan Dunlop of the Liberal Democrats added: “It’s disrespectful to South of Scotland residents that potentially vast sums of money earned from a data centre powered by their natural resources might be offshored to a tax haven and used to line the pockets of the Tory party treasurer.” He called on the Scottish Government to “get a grip and take back control over the planning and development of data centres as national infrastructure projects”. Labour’s Carol Mochan said it was “no surprise” that the Tories were “so closely linked to the companies building these data centres” and claimed they “have no interest in bringing investment to South Scotland”. A spokesperson for CX Tech stressed it was a private UK company, with no connection to any political party, and would be subject to UK tax on its profits with “ownership and control disclosed through the appropriate statutory filings”. “The company has neither sought nor received preferential political treatment in relation to the CX Technology Campus project,” they continued. “Claims that the development threatens basic necessities such as water and electricity are untrue,” the spokesperson said, arguing that impacts on the environment had been considered in a “500-plus page” assessment submitted with the plans. They claimed it was “wrong to suggest there is ‘no interest’ in bringing investment to the South of Scotland” and said the proposal “represents the potential for around £16.5bn of investment in Dumfries and Galloway”. A spokesperson for the Southside data centre, near Duns, said it also represented a £1.6 to 2.4bn investment in the Scottish economy and “could be the single largest infrastructure investment ever made in the Scottish Borders”. They added: “Preliminary economic work indicates that it could support approximately 1,000 jobs during construction and create well over 100 permanent skilled roles, bringing long-term careers in engineering, technology, facilities management and security to a rural economy.”The project, they noted, will be subject to an environmental impact assessment, further community consultation and “independent scrutiny” through the planning process. The Scottish and UK Conservatives did not respond to a request for comment. ****Our reporting makes a difference** Good journalism should reveal something new, stand up to scrutiny, and leave the public better informed. That takes time – and your support. [Become a member ](https://www.theferret.scot/signup/)