EX-8.1 4 d884135dex81.htm EX-8.1

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