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