EXHIBIT 8.1
LIST OF SIGNIFICANT SUBSIDIARIES
The table below sets forth our significant subsidiaries as of 31 March 2014, 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 1 Limited | Bermuda | |
| 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 North America Inc. | United States | |
| 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 | |