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/usr/lib/pkgconfig/neon.pc is in libneon27-gnutls-dev 0.30.0-1ubuntu1.

This file is owned by root:root, with mode 0o644.

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prefix=/usr
exec_prefix=${prefix}
libdir=${exec_prefix}/lib
includedir=${prefix}/include

Name: neon
Description: HTTP/WebDAV client library
Version: 0.30.0
Libs.private:  -lz -lgnutls   -Wl,-Bsymbolic-functions -Wl,-z,relro -lgssapi_krb5 -lkrb5 -lk5crypto -lcom_err -lxml2
Libs: -L${libdir} -lneon-gnutls 
Cflags: -I${includedir}/neon