EXHIBIT 8.1
LIST OF SIGNIFICANT SUBSIDIARIES
The table below sets forth our significant subsidiaries as of 31 March 2013, all of which are 100% owned by James Hardie Industries plc, either directly or indirectly.
| Name of Company |
Jurisdiction of Establishment | |
| James Hardie 117 Pty Ltd |
Australia | |
| James Hardie Aust Holdings Pty Ltd. |
Australia | |
| James Hardie Austgroup Pty Ltd. |
Australia | |
| James Hardie Australia Management Pty Ltd. |
Australia | |
| James Hardie Australia Pty Ltd |
Australia | |
| James Hardie Building Products Inc |
United States | |
| James Hardie Europe B.V. |
Netherlands | |
| James Hardie Finance Holdings 3 Limited |
Bermuda | |
| James Hardie Holdings Limited |
Ireland | |
| James Hardie International Finance Limited |
Ireland | |
| James Hardie International Group Limited |
Ireland | |
| James Hardie International Holdings Limited |
Ireland | |
| James Hardie New Zealand |
New Zealand | |
| James Hardie NZ Holdings |
New Zealand | |
| James Hardie Philippines Inc |
Philippines | |
| James Hardie Technology Limited |
Bermuda | |
| James Hardie U.S. Investments Sierra LLC |
United States | |
| N.V. Technology Holdings, A Limited Partnership |
Australia | |
| RCI Holdings Pty Ltd |
Australia | |