Exhibit 107
Calculation of Filing Fee Tables
Form F-4
(Form Type)
James Hardie Industries plc
(Exact Name of Registrant as Specified in its Charter)
Table 1—Newly Registered and Carry Forward Securities

| Security Type | Security Class Title | Fee Calculation or Carry Forward Rule | Amount Registered | Proposed Maximum Offering Price Per Unit | Maximum Aggregate Offering Price | Fee Rate | Amount of Registration Fee | Carry Forward Form Type | Carry Forward File Number | Carry Forward Initial effective date | Filing Fee Previously Paid In Connection with Unsold Securities to be Carried Forward
Newly Registered Securities
Fees to be Paid(1) | Equity | Ordinary shares, €0.59 par value per share | 457(c), 457(f)(1) and 457(f)(3) | 157,057,636 | — | $3,452,822,537.03 | 0.00015310 | $528,627.14 |  |  |  |
Fees Previously Paid |  |  |  | — |  | — |  | — |  |  |  |
Carry Forward Securities
Carry Forward Securities |  |  |  | — |  | — |  | — |  |  |  |
| Total Offering Amounts |  | $3,452,822,537.03 |  | $528,627.14 |  |  |  |
| Total Fees Previously Paid |  |  |  | — |  |  |  |
| Total Fee Offsets |  |  |  | — |  |  |  |
| Net Fee Due |  |  |  | $528,627.14 |  |  |  |

1 | The amount registered represents the estimated maximum number of ordinary shares, par value €0.59 per share (the “James Hardie Ordinary Shares”), of James Hardie Industries plc (the “Registrant”) to be issued upon the completion of the merger (the “Merger”) and other transactions contemplated by the Agreement and Plan of Merger (the “Merger Agreement”), dated as of March 23, 2025, by and among the Registrant, Juno Merger Sub Inc., a Delaware corporation and an indirect wholly owned subsidiary of the Registrant, and The AZEK Company Inc., a Delaware corporation (“AZEK”), and is estimated as the sum of (1) the product of (a) the exchange ratio in the Merger Agreement of 1.0340 and (b) 145,519,669, an estimate of the maximum number of shares of class A common stock, par value $0.001, of AZEK (“AZEK Common Stock”) issued and outstanding or issuable or expected to be exchanged (including in respect of AZEK restricted stock units and performance-based restricted stock units, but excluding in respect of AZEK stock options) in connection with the Merger, and (2) the product of (a) 2.188, an estimate of the Equity Award Exchange Ratio (as defined in the Merger Agreement) and (b) 3,012,019, an estimate of the maximum number of shares of AZEK Common Stock issuable in respect of AZEK stock options outstanding immediately prior to the completion of the Merger. The maximum aggregate offering price is estimated solely for purposes of calculating the registration fee required by Section 6(b) of the Securities Act of 1933, as amended (the “Securities Act”), and calculated pursuant to Rule 457(c), Rule 457(f)(1) and Rule 457(f)(3) under the Securities Act. Such amount was calculated as (1) the product of (a) $49.16, the average of the high and low prices per share of AZEK Common Stock as of April 30, 2025, which is within five business days prior to the filing of this Registration Statement on Form F-4, and (b) 148,531,688, the estimated maximum number of shares of AZEK Common Stock issued and outstanding or issuable or expected to be exchanged (including in respect of AZEK restricted stock units, AZEK performance-based restricted stock units and AZEK stock options) in connection with the Merger, minus (2) $3,848,995,245.05, which is the maximum aggregate amount of cash consideration estimated to be paid by the Registrant in connection with the merger.

Ordinary shares, Euro0.59 par value per share 0001159152 EX-FILING FEES 0001159152 2025-05-05 2025-05-05 0001159152 1 2025-05-05 2025-05-05 xbrli:shares iso4217:USD xbrli:pure iso4217:USD xbrli:shares