Exhibit 8.1

Exhibit 8.1 Scottish Power plc Subsidiaries at 31 March 2006

	Subsidiary	% Owned	Group % Owned
1	Scottish Power Finance (Jersey) Limited	100	100
1	Scottish Power UK Group Limited	100	100
2	Scottish Power UK Holdings Limited	100	100
3	Callagheen Wind Farm Limited	100	100
3	Coldham Windfarm Limited	80	80
3	Scottish Power Intermediate Limited	100	100
3	Scottish Power UK plc	100	100
4	Aspen 1 Limited	100	100
4	Caledonian Gas Limited	100	100
4	Camjar plc	100	100
5	Spotlight Trading Limited	100	100
5	Telephone Information Services plc	100	100
4	Core Utility Solutions Limited	50	100
4	Manweb Limited	100	100
4	RoboScot (38) Limited	50	50
4	SaBRe Water Limited	100	100
4	Scottish Power Trustees Limited	100	100
4	Scottish Utility Services Limited	100	100
4	ScottishPower Generation Limited	100	100
5	Beaufort Energy Limited	100	100
6	CRE Energy Limited	100	100
7	Morecambe Wind Limited	33.33	33.33
6	Wind Resources Limited	45	45
7	Carland Cross Limited	100	45
7	Coal Clough Limited	100	45
5	CeltPower Limited	50	50
5	Emerald Power Generation Limited	100	100
5	Manweb Generation Holdings Limited	100	100
6	Manweb Generation (Winnington) Limited	100	100
5	Scotash Limited	50	100
5	ScottishPower (SCPL) Limited	100	100
5	ScottishPower (SOCL) Limited	100	100
5	SMW Limited	100	100
4	ScottishPower Investments Limited	100	100
5	Caledonian Communications Limited	100	100
5	Dornoch International Insurance Limited	100	100
5	Genscot Limited	100	100
5	Manweb Holdings Limited	100	100
6	Manweb Contracting Services Limited	100	100
6	Manweb Gas Limited	100	100
6	Manweb Pensions Trustee Limited	100	100
5	Mawlaw 526 Limited	100	100
5	Scotsgrid Limited	100	100
5	Scotspower Limited	100	100
5	ScottishPower Energy Retail Limited	100	100
6	Gemserv Limited	7.82	13.38
6	Manweb Energy Consultants Limited	100	100
6	N.E.S.T.MAKERS Limited	50	50
6	NFPA Holdings Limited	8.33	8.33
6	St. Clements Services Limited	12.5	12.5
5	ScottishPower Finance Limited	100	100
5	ScottishPower Insurance Limited	100	100
5	ScottishPower Leasing Limited	100	100

5	ScottishPower Securities Limited	100	100
5	ScottishPower Telecommunications Limited	100	100
6	Demon Internet Limited	100	100
7	Cityscape Global Media Limited	100	100
7	Cityscape Internet Services Limited	100	100
7	Cityscape Limited	100	100
7	Demon Limited	100	100
7	Dispatch Publishing Limited	100	100
7	Locomotive Software Group Limited	100	100
8	Locomotive Software Developments Limited	100	100
8	Turnpike 1996 Limited	100	100
8	Turnpike Limited	100	100
7	The IP Systems Operation Limited	100	100
6	Lancastrian Holdings Limited	100	100
7	Megafone (UK) Limited	100	100
7	Psychic Companions Limited	100	100
6	SPPT Limited	100	100
6	Watermark Games Limited	100	100
5	SP Manweb plc	100	100
6	ElectraLink Limited	6.19	13.36
6	Gemserv Limited	2.78	13.38
6	Manweb Nominees Limited	100	100
6	Manweb Services Limited	100	100
6	Manweb Share Scheme Trustees Limited	100	100
5	SSEB Limited	100	100
4	ScottishPower Share Scheme Trustees Limited	100	100
4	ScottishPower Sharesave Trustees Limited	100	100
4	Selectusonline Limited	25	25
4	SP Dataserve Limited	100	100
4	SP Distribution Limited	100	100
5	ElectraLink Limited	7.17	13.36
5	Gemserv Limited	2.78	13.38
5	Scottish Electricity Settlements Limited	50	50
4	SP Gas Limited	100	100
4	SP Power Systems Limited	100	100
5	Core Utility Solutions Limited	50	100
4	SP Transmission Limited	100	100
4	Teledata (Holdings) Limited	100	100
5	Teledata (Outsourcing) Limited	100	100
6	The CallCentre Service Limited	100	100
5	Teledata Scotland Limited	100	100
5	The Information Service Limited	100	100
6	Clubcall Telephone Services Limited	100	100
6	Clubline Services Limited	100	100
4	Telephone International Media Holdings Limited	100	100
5	Copperteam Limited	100	100
5	Telephone International Media Limited	100	100
5	TIM Limited	100	100
3	ScottishPower (DCL) Limited	100	100
4	Damhead Creek Finance Limited	100	100
4	ScottishPower (DCOL) Limited	100	100
3	ScottishPower Energy Management (Agency) Limited	100	100
3	ScottishPower Energy Management Limited	100	100
1	ScottishPower Finance V Limited	100	100
1	ScottishPower Inc.	100	100
1	ScottishPower NA 1 Limited	100	100

1	ScottishPower NA 2 Limited	100	100
2	ScottishPower Holdings, Inc.	100	100
3	Pacific Klamath Energy, Inc.	100	100
3	PacifiCorp Group Holdings Company	100	100
4	New Energy Holdings I, Inc.	100	100
5	EnergyWorks Holdings I	100	100
4	PACE Group, Inc.	100	100
4	PacifiCorp Energy Ventures, Inc.	100	100
5	Black Light (Minority Interest)	0.05	0.05
5	Nth Power Technologies Fund I, L.P.	19	19
4	PacifiCorp Financial Services, Inc.	100	100
5	Birmingham Syn Fuel I, Inc.	100	100
5	Leblon Sales Corporation	100	100
5	Pacific Development (Property), Inc.	100	100
5	Pacific Harbor Capital, Inc.	100	100
6	PFI International, Inc.	100	100
6	PHC Properties Corporation	100	100
5	PCC Holdings, Inc.	100	100
6	Hillsborough Leasing Services, Inc.	100	100
4	PacifiCorp International Group Holdings Company	100	100
5	PacifiCorp Hazelwood Pty Ltd.	100	100
6	Hazelwood Australia, Inc.	100	100
7	Hazelwood Ventures, Inc.	100	100
8	Hazelwood Finance LP	12.8	12.8
4	PacifiCorp Trans, Inc.	100	100
3	PPM Energy, Inc.	100	100
4	Atlantic Renewable Energy Corporation	100	100
5	Casselman Windpower LLC	100	100
5	Chestnut Ridge Windpower LLC	100	100
5	West Virginia Windpower LLC	100	100
4	Atlantic Renewable Projects LLC	100	100
5	Flat Rock Windpower II LLC	50	100
5	Flat Rock Windpower LLC	50	100
4	Big Horn Wind Project LLC	100	100
4	Dillon Wind LLC	100	100
4	Eastern Desert Power, LLC	100	100
4	Elk River Wind, LLC	100	100
4	Enstor, Inc.	100	100
5	Brentwood Gas Storage LLC	100	100
5	City Gate L.L.C.	100	100
5	Columbia Gas Storage L.L.C.	100	100
5	Delta Gas Storage L.L.C.	100	100
5	Enstor Louisiana LLC	100	100
5	Enstor Operating Company, LLC	100	100
6	Houston Hub Storage and Transportation, L.P.	100	100
6	Katy Storage and Transportation, L.P.	100	100
6	Waha Storage & Transportation, L.P.	100	100
5	Grama Ridge Storage and Transportation, LLC	100	100
5	Houston Hub Storage and Transportation, L.P.	100	100
4	Heartland Wind LLC	100	100
5	Flying Cloud Power Partners, LLC	100	100
4	Klamath Energy LLC	100	100
4	Klamath Generation LLC	100	100
4	Klondike Wind Power II LLC	100	100
4	Klondike Wind Power III LLC	100	100
4	Klondike Wind Power LLC	100	100

4	Leaning Juniper Wind Power LLC	100	100
4	Manzana Wind LLC	100	100
4	MinnDakota Wind, LLC	100	100
4	Moraine Wind II LLC	100	100
4	Moraine Wind LLC	100	100
4	Mountain View Green LLC	100	100
4	Mountain View Power Partners III, LLC	100	100
4	Pacific Wind Development LLC	100	100
4	Phoenix Wind Power LLC	100	100
4	PPM Colorado Wind Ventures, Inc.	100	100
5	Colorado Wind Ventures, LLC	50	50
6	Colorado Green Holdings, LLC	100	50
4	PPM Wind Energy LLC	100	100
4	PPM Wind Management LLC	100	100
4	Rugby Wind LLC	100	100
4	Scenic Vista Wind Power, LLC	100	100
4	Shiloh I Wind Project LLC	100	100
4	Trimont Wind I LLC	100	100
4	Twin Buttes Wind LLC	100	100
4	West Valley Leasing Company, LLC	100	100
3	ScotPower Limited	100	100
4	ScotPower UK	50	100
3	Scottish Power Finance (US), Inc.	100	100
1	ScottishPower Overseas Holdings Limited	100	100
2	PPM Energy Canada Limited	100	100
1	SP Finance	100	100
1	SP Finance 2 Limited	100	100
1	SP Finance 4 Limited	100	100
1	SP Finance 5 Limited	100	100