EXHIBIT 8.1
LIST OF SIGNIFICANT SUBSIDIARIES
The table below sets forth our significant subsidiaries as of 31 March 2021 all of which are 100% owned by James Hardie Industries plc, either directly or indirectly.
Name of CompanyJurisdiction of
Establishment
  Jurisdiction of
Tax Residence
Fermacell B.V.NetherlandsNetherlands
Fermacell Schraplau GmbHGermanyGermany
James Hardie 117 Pty LtdAustralia  Australia
James Hardie Australia Pty LtdAustralia  Australia
James Hardie Building Products Inc.United States  United States
James Hardie Europe B.V.Netherlands  Netherlands
James Hardie Europe GmbHGermanyGermany
James Hardie Europe Holdings GmbHGermanyGermany
James Hardie Holdings LimitedIreland  Ireland
James Hardie International Finance Designated Activity CompanyIreland  Ireland
James Hardie International Group LimitedIreland  Ireland
James Hardie International Holdings LimitedIreland  Ireland
James Hardie NL1 B.V.NetherlandsNetherlands
James Hardie NL2 B.V.Netherlands  Netherlands
James Hardie NZ Holdings LimitedNew Zealand  New Zealand
James Hardie North America, IncUnited States  United States
James Hardie Philippines IncPhilippines  Philippines
James Hardie Research Pty LtdAustralia  Australia
JH Research USA, LLCUnited States  United States
James Hardie Spain S.L.U.SpainSpain
James Hardie Technology Holdings 1 LimitedIrelandIreland
James Hardie Technology Holdings 2 LimitedIrelandIreland
James Hardie Technology LimitedBermuda  Ireland
James Hardie U.S. Investments Sierra Inc.United States  United States
RCI Holdings Pty LtdAustralia  Australia