EXHIBIT 8.1

LIST OF SIGNIFICANT SUBSIDIARIES

The table below sets forth our significant subsidiaries as of 31 March 2017, 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 Designated Activity Company

   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 NZ Holdings Ltd

   Bermuda    New Zealand

James Hardie North America Inc.

   United States    United States

James Hardie NV

   Netherlands    Netherlands

James Hardie Philippines Inc.

   Philippines    Philippines

James Hardie Research (Holdings) Pty Ltd

   Australia    Australia

James Hardie Research Pty Ltd

   Australia    Australia

James Hardie Research USA LLC

   United States    United States

James Hardie Technology Ltd

   Bermuda    Ireland

James Hardie U.S. Investments Sierra Inc.

   United States    United States

RCI Holdings Pty Ltd

   Australia    Australia