The British East India Company owned the tea. The ships were actually owned by Americans and the tea was from China. The British then tried to make the colonists pay for the tea that was dumped into the harbor. Benjamin Franklin offered to pay for the tea to reopen the closed Boston harbor but his offer was refused by the British.

(https://www.bostonteapartyship.com/boston-tea-party-facts)

Turns out Lloyd’s of London insures the tea. And it looks like they also covered the loss of the tea

(https://www.insurancejournal.com/magazines/mag-features/2005/01/24/51133.htm) (https://www.quora.com/How-much-tea-did-the-colonists-destroy-after-the-Boston-Tea-Party)