EXHIBIT 8.1
LIST OF SIGNIFICANT SUBSIDIARIES
The table below sets forth our significant subsidiaries as of 31 March 2021 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
Fermacell B.V. | Netherlands |  | Netherlands
Fermacell Schraplau GmbH | Germany |  | Germany
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 Europe GmbH | Germany |  | Germany
James Hardie Europe Holdings GmbH | Germany |  | Germany
James Hardie Holdings Limited | Ireland |  | Ireland
James Hardie International Finance Designated Activity Company | Ireland |  | Ireland
James Hardie International Group Limited | Ireland |  | Ireland
James Hardie International Holdings Limited | Ireland |  | Ireland
James Hardie NL1 B.V. | Netherlands |  | Netherlands
James Hardie NL2 B.V. | Netherlands |  | Netherlands
James Hardie NZ Holdings Limited | New Zealand |  | New Zealand
James Hardie North America, Inc | United States |  | United States
James Hardie Philippines Inc | Philippines |  | Philippines
James Hardie Research Pty Ltd | Australia |  | Australia
JH Research USA, LLC | United States |  | United States
James Hardie Spain S.L.U. | Spain |  | Spain
James Hardie Technology Holdings 1 Limited | Ireland |  | Ireland
James Hardie Technology Holdings 2 Limited | Ireland |  | Ireland
James Hardie Technology Limited | Bermuda |  | Ireland
James Hardie U.S. Investments Sierra Inc. | United States |  | United States
RCI Holdings Pty Ltd | Australia |  | Australia