EXHIBIT 8.1
LIST OF SIGNIFICANT SUBSIDIARIES
The table below sets forth our significant subsidiaries as of 31 March 2015, 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 Aust. Holdings Pty Ltd | Australia | Ireland | ||
| James Hardie Austgroup Pty Ltd | Australia | Ireland | ||
| James Hardie Australia Management Pty Ltd | Australia | Ireland | ||
| 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 Finance Holdings 3 Ltd | Bermuda | Ireland | ||
| James Hardie Holdings Ltd | Ireland | Ireland | ||
| James Hardie International Finance Ltd | 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 NZ Holdings | New Zealand | New Zealand | ||
| James Hardie North America Inc. | United States | United States | ||
| James Hardie Philippines Inc. | Philippines | Philippines | ||
| James Hardie Technology Ltd | Bermuda | Ireland | ||
| James Hardie U.S. Investments Sierra LLC | United States | United States | ||
| RCI Holdings Pty Ltd | Australia | Australia |