EXHIBIT 8.1
LIST OF SIGNIFICANT SUBSIDIARIES
The table below sets forth our significant subsidiaries as of 31 March 2016, 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 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 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 Inc. |
United States | United States | ||
| RCI Holdings Pty Ltd |
Australia | Australia |