EXHIBIT 8.1

LIST OF SIGNIFICANT SUBSIDIARIES

The table below sets forth our significant subsidiaries as of 31 March 2018, all of which are 100% owned by James Hardie Industries plc, either directly or indirectly.

Name of Company	Jurisdiction of Establishment		Jurisdiction of Tax Residence
James Hardie 117 Pty Ltd	Australia		Australia
James Hardie Australia Pty Ltd	Australia		Australia
James Hardie Building Products Inc.	United States		United States
James Hardie Europe B.V.	Netherlands		Netherlands
James Hardie Finance Holdings 1 Ltd	Bermuda		Ireland
James Hardie Germany GmbH	Germany		Germany
James Hardie Holdings Ltd	Ireland		Ireland
James Hardie International Finance Designated Activity Company	Ireland		Ireland
James Hardie International Group Ltd	Ireland		Ireland
James Hardie International Holdings Ltd	Ireland		Ireland
James Hardie New Zealand	New Zealand		New Zealand
James Hardie NL1 B.V.	Netherlands		Netherlands
James Hardie NL2 B.V.	Netherlands		Netherlands
James Hardie NZ Holdings	New Zealand		New Zealand
James Hardie NZ Holdings Ltd	Bermuda		New Zealand
James Hardie North America Inc.	United States		United States
James Hardie NV	Netherlands		Netherlands
James Hardie Philippines Inc.	Philippines		Philippines
James Hardie Research (Holdings) Pty Ltd	Australia		Australia
James Hardie Research Pty Ltd	Australia		Australia
James Hardie Research USA LLC	United States		United States
James Hardie Technology Holdings 1	Ireland		Ireland
James Hardie Technology Holdings 2	Ireland		Ireland
James Hardie Technology Ltd	Bermuda		Ireland
James Hardie U.S. Investments Sierra Inc.	United States		United States
RCI Holdings Pty Ltd	Australia		Australia