I have a set of ME taps and dies that are Triangle brand:

The set was a birthday present more years ago than I care to remember. The manufacturer was the British Tap & Die Company, which I think became the Tap & Die Company, and was then taken over by CR Tools in Sheffield.
I am fairly sure the taps and dies are carbon steel. Mostly I don’t use the set now as I have HSS ME taps and prefer to screwcut external ME threads.
Julie