In the USA, at most (but not all) transformers, the center tap of the transformer is is grounded, so that at the final step down transformer, and at a household, the neutral ends up +/- 10 volts of Earth ground. At my house, it's close, about .3 to .5 volts, but it's not zero. The final step down transformer only has 2 lines going into it, 6900 volts ac, and steps the voltage down to 220 volts, with a non-grounded center tap to provide a neutral. At my house hold, there is a grounded rod used for the third round pin socket on 3 pin plug sockets. The wide pin socket hole is neutral, and the narrow pin socket plug hole is one of the two end taps from the transformer, to provide 110 volts. A 220 volt socket would use both ends of the transformer, plus the grounded line.