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CRH PLC

Environmental & Social Information Jun 29, 2022

1980_rns_2022-06-29_3dd76e1b-8855-4e31-862d-17cb1533564b.pdf

Environmental & Social Information

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Report on Payments to Governments for Extractive Activities

For year ended 31 December 2021

Introduction

This Report on Payments to Governments for Extractive Activities ("the Report") has been prepared in line with the EU Accounting (2013/34/EU) and Transparency (2004/109/EU) Directives as amended and as transposed into Irish Law and the disclosure and transparency rules of the UK's Financial Conduct Authority. It has been prepared on a consolidated basis and includes relevant payments made by subsidiary undertakings of CRH plc (CRH).

The Report is available on the CRH website at www.crh.com and has been filed with the Irish Companies Registration Office and the UK Financial Conduct Authority.

About CRH

CRH is the leading building materials business in the world, employing c. 77,400 people at over 3,200 operating locations in 2021.

CRH manufactures and supplies a range of integrated building materials, products and innovative end-to-end solutions which can be found throughout the built environment in a wide range of construction projects from major public infrastructure to homes and commercial buildings. CRH is the largest building materials business in North America and Europe and also has regional positions in Asia.

A Fortune 500 company, CRH is a constituent member of the FTSE 100 Index, the EURO STOXX 50 Index, the ISEQ 20 and the Dow Jones Sustainability Index (DJSI) Europe. CRH is ranked among sector leaders by Environmental, Social and Governance (ESG) rating agencies. CRH's American Depositary Shares are listed on the New York Stock Exchange.

For more information visit www.crh.com

Basis/Scope

The Report covers the period 1 January 2021 to 31 December 2021 and relates to payments to governments for extractive activities as defined in the above referenced legislation. For subsidiary undertakings that were acquired by CRH during the reporting year, only payments made in relation to post-acquisition extractive activities are included. Equity-accounted investments, including joint ventures and associated undertakings, are excluded from the scope of the Report.

Payments made by each of CRH's subsidiary undertakings are measured using the currency of the primary economic environment in which the entity operates. Payments made in non-US Dollar currencies have been translated into US Dollar using the average exchange rates for the relevant year. A monetary value was assigned to any in-kind payments at a fair market value at the time of payment.

As set out in the relevant legislation, a materiality threshold for disclosure of €100,000/£86,000 (\$118,000 dollar equivalent) was applied to payments or a series of related payments.

Where a single payment relates to both extractive and non-extractive activities, a ratio has been applied to enable the reporting of the portion of the payment related to extractive activities only within the Report.

Certain taxes including consumption taxes such as value-added-tax, personal income taxes and sales taxes are excluded from the scope of the legislation. Similarly, any charitable donations are excluded.

Extractive Activities

Extractive activities are defined as activities involving the exploration, prospection, discovery, development and extraction of minerals or other materials. For CRH, the relevant extractive categories as defined within the relevant legislation include:

  • Quarrying of stone, sand and clay.
  • Quarrying of ornamental and building stone, limestone, gypsum, chalk and slate.
  • Operation of gravel and sand pits; mining of clays and kaolin.
  • Other mining and quarrying not elsewhere classified.

Government

The term "Government" includes payments for extractive industries made to any national, federal, regional, state, province, county, district, municipal, local or equivalent authority of a country, and includes a department, agency or entity that is state-owned or is a subsidiary of a government.

Projects

A project is defined as the operational activities governed by a single contract, licence, lease or similar legal agreement. Where a series of such agreements are substantially interconnected, they should be treated as a single project for the purpose of establishing reporting requirements.

Payments

Payment categories and a description of each category is provided as follows:

  • Taxes: This category includes taxes paid to governments on income, profits or production related to extraction activities as defined. Payments are reported net of refunds. Consumption taxes and personal income taxes are excluded.
  • Royalties: This category includes payments to a government for the rights to extract minerals or other materials, typically at a set percentage of revenue less any deductions that may be taken.
  • Licence fees, rental fees, entry fees and other considerations for licences and/ or concessions: This category includes licence fees, surface or rental fees, and other consideration for licences and/or concessions paid to a government for access to the area where extractive operations are conducted.
  • Infrastructure improvements: This category includes payments to a government for local development, including the improvement of infrastructure, not directly necessary for the conduct of extractive operations but mandatory pursuant to the terms of a production sharing contract or to the terms of a law relating to the CRH subsidiary undertaking's activities.
  • Production entitlements: This category includes the host government's share of production which is usually outlined in a production sharing agreement. It does not include the working interest production share of government-owned companies where said companies are acting as partners in a joint venture. For the financial year to which the Report relates, CRH did not make relevant payments in this category.
  • Dividends: This category includes dividend payments other than dividends paid to a government as an ordinary shareholder of CRH or one of its subsidiary undertakings unless paid in lieu of production entitlements or royalties. For the financial year to which the Report relates, CRH did not make relevant payments in this category.
  • Bonuses: This category includes bonuses paid to a government for and in consideration of signature, discovery, production, awards, grants and transfers of extraction rights. This also includes bonuses related to achievement or failure to achieve certain production levels or certain targets, and discovery of additional mineral reserves/deposits. For the financial year to which the Report relates, CRH did not make relevant payments in this category.

On behalf of the Board,

R. Boucher, A. Manifold Directors 29 June 2022

Overview

Infrastructure
Country Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Improvements
\$'000
TOTAL
\$'000
Belgium - 174 192 - 366
Canada 7,291 - 2,792 - 10,083
Czech Republic 465 365 - - 830
Finland 240 1,755 - - 1,995
France 5,406 1,016 227 - 6,649
Germany 1,442 338 219 - 1,999
Ireland 2,421 - 157 - 2,578
Isle of Man 284 286 - - 570
Philippines 1,376 - - 187 1,563
Poland 5,357 1,875 705 - 7,937
Romania 552 3,386 363 - 4,301
Serbia 266 321 - - 587
Slovakia - 264 - - 264
Switzerland 9,237 3,047 - - 12,284
Ukraine 481 - 990 - 1,471
United Kingdom 136,653 3,892 1,852 - 142,397
United States 149,626 1,815 855 - 152,296
Total 321,097 18,534 8,352 187 348,170

Belgium

Regional/Local

Infrastructure
Taxes Royalties Fees Improvements
Government Authority \$'000 \$'000 \$'000 \$'000
Havenbedrijf Gent - - 192 -
Total Regional/Local - - 192 -
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Rijksvastgoedbedrijf - 174 - -
Total National - 174 - -
Total - 174 192 -

Canada

Regional/Local

Infrastructure
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Improvements
\$'000
Ministre Du Revenu Du Quebec 237 - - -
Mrc De Marguerite-D'Youville 542 - - -
Municipalité Saint-Jacques-Le-Mineu 244 - - -
Ontario Aggregate Resources Corporation - - 2,441 -
Regional Municipality of Halton - - 351 -
Town of Halton Hills 384 - - -
Town of Milton 142 - - -
Township of Cramahe 147 - - -
Ville De Joliette 385 - - -
Ville De Laval 2,296 - - -
Ville De Mirabel 426 - - -
Total Regional/Local 4,803 - 2,792 -
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Canada Revenue Agency 2,488 - - -
Total National 2,488 - - -
Total 7,291 - 2,792 -

Czech Republic

Regional/Local

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Financní Úrad Pro Olomoucký Kraj - Územní Pracovište V Zábrehu 465 - - -
Obvodni Bansky Urad Ostrava - 365 - -
Total Regional/Local 465 365 - -

Finland

Regional/Local

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
City of Espoo - 1,613 - -
City of Kuopio - 142 - -
Total Regional/Local - 1,755 - -
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Tax Administration 240 - - -
Total National 240 - - -
Total 240 1,755 - -

France

Regional/Local

Infrastructure
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Improvements
\$'000
Direction Générale Des Finances Publiques Marne - 156 - -
Direction Régionale Finances 176 - - -
Trésorerie De Bar Sur Aube - 128 - -
Trésorerie De Benfeld - 189 - -
Trésorerie De Port Sur Saone - 295 - -
Trésorerie De Sennecey Le Grand - 118 - -
Trésorerie De Valdahon - 130 - -
Trésorerie Générale Du Doubs - - 227 -
Total Regional/Local 176 1,016 227 -
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Direction Générale Des Douanes Et Droits Indirects 147 - - -
Direction Générale Des Finances Publiques 5,083 - - -
Total National 5,230 - - -
Total 5,406 1,016 227 -

Germany

Regional/Local

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Landesamt Für Archäologie - - 219 -
Lower Saxony Forest District - 338 - -
Stadt Goslar 132 - - -
Stadt Oberharz Am Brocken 377 - - -
Total Regional/Local 509 338 219 -
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Finanzamt Mayen 933 - - -
Total National 933 - - -
Total 1,442 338 219 -

Ireland

Regional/Local

Infrastructure
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Improvements
\$'000
Clare County Council 241 - - -
Cork County Council 808 - - -
Fingal County Council 283 - 157 -
Limerick County Council 221 - - -
Mayo County Council 125 - - -
Meath County Council 276 - - -
South Dublin County Council 467 - - -
Total Regional/Local 2,421 - 157 -

Isle of Man

Infrastructure
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Improvements
\$'000
Department of Economic Development - 286 - -
Isle of Man Government 284 - - -
Total National 284 286 - -

Philippines

Regional/Local

Infrastructure
Taxes Royalties Fees Improvements
Government Authority \$'000 \$'000 \$'000 \$'000
Barangay Minuyan, Norzagaray, Bulacan - - - 187
Total Regional/Local - - - 187
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Bureau of Internal Revenue 1,376 - - -
Total National 1,376 - - -
Total 1,376 - - 187

Poland

Regional/Local

Infrastructure
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Improvements
\$'000
First Masovian Tax Office Warsaw 1,345 - - -
Municipal and Communal Office in Ozarow - 519 - -
Regional District Director of National Forests - - 220 -
Starostwo Powiatowe Urzad Miasta - - 350 -
Swietokrzyskie Tax Office in Kielce 4,012 - - -
Swietokrzyskie Volvodeship Marshal's Office - - 135 -
Urzad Gminy - 606 - -
Total Regional/Local 5,357 1,125 705 -
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
National Fund for Environmental Protection and Water Management - 750 - -
Total National - 750 - -
Total 5,357 1,875 705 -

Romania

Infrastructure
Taxes Royalties Fees Improvements
Government Authority \$'000 \$'000 \$'000 \$'000
National Agency for Fiscal Administration 552 3,386 - -
Suseni Hall - - 230 -
Tau Rosu Hall - - 133 -
Total National 552 3,386 363 -

Serbia

Infrastructure
Taxes Royalties Fees Improvements
Government Authority \$'000 \$'000 \$'000 \$'000
Ministry of Finance 266 - - -
Ministry of Mining and Energy - 321 - -
Total National 266 321 - -

Slovakia

Infrastructure
Taxes Royalties Fees Improvements
Government Authority \$'000 \$'000 \$'000 \$'000
Mining Bureau - 264 - -
Total National - 264 - -

Switzerland

Regional/Local

Infrastructure
Taxes Royalties Fees Improvements
Government Authority \$'000 \$'000 \$'000 \$'000
Canton De Neuchatel 1,465 - - -
Finanzverwaltung Kanton Nidwalden - 546 - -
Gemeinde Auenstein - 473 - -
Gemeinde Hasle 149 - - -
Gemeinde Niederbipp 214 1,190 - -
Gemeinde Veltheim - 269 - -
Kantonales Steueramt Aarau 6,188 - - -
Kantonales Steueramt Bern 1,051 - - -
Steueramt Der Gemeinde Wil - 569 - -
Steuerverwaltung Des Kantons Zug 170 - - -
Total Regional/Local 9,237 3,047 - -

Ukraine

Regional/Local

Infrastructure
Taxes Royalties Fees Improvements
Government Authority \$'000 \$'000 \$'000 \$'000
Local Authority in Lviv Region - - 413 -
State Fiscal Service of Ukraine in Khmelnitsky Region - - 577 -
Total Regional/Local - - 990 -
Infrastructure
Taxes Royalties Fees Improvements
Government Authority \$'000 \$'000 \$'000 \$'000
State Fiscal Service of Ukraine in Khmelnitsky Region 481 - - -
Total National 481 - - -
Total 481 - 990 -

United Kingdom

Regional/Local

Infrastructure
Taxes Royalties Fees Improvements
Government Authority \$'000 \$'000 \$'000 \$'000
Bolsover District Council 1,112 - - -
Bridgend County Borough 486 - - -
Broadland District Council 120 - - -
Central Bedfordshire Unitary Authority 408 - - -
Charnwood Borough Council 1,392 - - -
Cheshire East Unitary Authority 222 - - -
Cheshire West & Chester Unitary Authority 391 - - -
Colchester Borough Council 358 - - -
Craven District Council 789 - - -
Derbyshire Dales District Council 576 - - -
Durham Unitary Authority 285 - - -
Edinburgh Unitary Authority 151 - - -
Fenland District Council 337 - - -
Forest of Dean District Council 225 - - -
Hambleton District Council 166 - - -
Harborough District Council 671 - - -
Harrogate Borough Council 122 - - -
Herefordshire Unitary Authority 355 - - -
High Peak Borough Council 4,621 - - -
Lichfield District Council 765 - - -
Mid-Suffolk District Council 154 - - -
Moray Unitary Authority 132 - - -

United Kingdom

Regional/Local – cont.

Infrastructure
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Improvements
\$'000
New Forest District Council 230 - - -
Newark & Sherwood District Council 228 - - -
North Kesteven District Council 234 - - -
North Lanarkshire Unitary Authority 266 - - -
North Somerset Unitary Authority 462 - - -
North West Leicestershire District Council 251 - - -
Northumberland Unitary Authority 556 - - -
Peterborough Unitary Authority 351 - - -
Powys City Council 514 - - -
Richmondshire District Council 297 - - -
Sevenoaks District Council 123 - - -
Shropshire Unitary Authority 413 - - -
South Lanarkshire Unitary Authority 148 - - -
South Oxfordshire District Council 303 - - -
St Albans District Council 1,255 - - -
Staffordshire Moorlands District Council 419 - - -
Wiltshire Unitary Authority 140 - - -
Total Regional/Local 20,028 - - -

United Kingdom

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Environment Agency - 243 - -
Forestry Commission - 490 - -
Her Majesty's Revenue and Customs 116,625 - - -
The Crown Estate - 3,159 1,852 -
Total National 116,625 3,892 1,852 -
Total 136,653 3,892 1,852 -

Regional/Local

Infrastructure
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Improvements
\$'000
Arkansas Department of Revenue 809 - - -
Berlin Charter Township - 218 - -
Borough of Bloomingdale 315 - 464 -
Borough of Riverdale 404 - - -
Burnet County Central Appraisal District 465 - - -
Cass County Treasurer Nebraska 120 - - -
Cedar City Corporation - 122 - -
City of Rock Island - 138 - -
City of Shawnee - 220 - -
Collier County Tax Collector 141 - - -
Colorado Department of Revenue 284 - - -
Connecticut Commissioner of Revenue Services 1,581 - - -
Delaware Division of Revenue 217 - - -
Douglas County Treasurer Nebraska 222 - - -
Forsyth County Tax Commissioner 337 - - -
Franklin Township 196 - - -
Genola City - - 164 -
Georgia Department of Revenue 669 - - -
Hopewell Township 403 - - -
Idaho Department of Lands - 134 - -
Idaho State Tax Commission 1,243 - - -
Johnson County Kansas Treasurer 228 - - -
Kansas Department of Revenue 179 - - -

Regional/Local – cont.

Infrastructure
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Improvements
\$'000
Kentucky State Treasurer 757 - - -
Maine Revenue Services 561 - - -
Marion County Tax Collector 159 - - -
Massachusetts Department of Revenue 620 - - -
Michigan Department of Treasury 730 - - -
Minnesota Department of Revenue 1,740 - - -
Mississippi Department of Revenue 389 - - -
Missouri Department of Revenue 174 - - -
Nebraska Department of Revenue 645 - - -
Neosho County Treasurer 136 - - -
New Hampshire Department of Revenue Administration 477 - - -
New Jersey Department of Revenue 2,886 - - -
New York City Department of Finance 267 - - -
New York State Department of Environmental Conservation - - 227 -
North Carolina Department of Revenue 382 - - -
Oklahoma Tax Commission 240 - - -
Oregon Department of Revenue 640 - - -
Panola County Tax Collector 124 - - -
Pennsylvania Department of Revenue 1,600 - - -
Sarpy County Treasurer 214 - - -
School & Institutional Trust Land Administrator - 459 - -
Spokane County Treasurer 271 - - -
State of Arkansas 272 - - -

Regional/Local – cont.

Infrastructure
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Improvements
\$'000
Suffolk County 130 - - -
Suwannee County Tax Collector 149 - - -
Taylor County 148 - - -
Tennessee Department of Revenue 828 - - -
Texas Comptroller of Public Accounts 1,122 - - -
Town of Acushnet 119 - - -
Town of Clarkstown 1,103 - - -
Town of Cranston 163 - - -
Town of Haverstraw 671 - - -
Town of Lunenburg 122 - - -
Town of Newington 344 - - -
Town of North Branford 336 - - -
Town of North Hempstead 122 - - -
Town of Plainville 493 - - -
Town of Poughkeepsie 483 - - -
Town of Stony Point 156 - - -
Town of Wallingford 121 - - -
Township of Rockaway 1,084 - - -
Travis County Central Appraisal District 141 - - -
Treasurer State of Ohio 218 - - -
Utah State Tax Commission 2,224 - - -
Vermont Department of Taxes 332 - - -
Warren County Georgia 219 - - -

Regional/Local – cont.

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Washington Department of Revenue 189 - - -
West Virginia State Tax Department 242 - - -
Whiteford Township 183 123 - -
Yakima County Treasurer 128 - - -
Total Regional/Local 32,667 1,414 855 -
Infrastructure
Taxes Royalties Fees Improvements
Government Authority \$'000 \$'000 \$'000 \$'000
Bureau of Indian Affairs - 401 - -
Internal Revenue Service 116,959 - - -
Total National 116,959 401 - -
Total 149,626 1,815 855 -

CRH plc

Stonemason's Way Rathfarnham Dublin 16 D16 KH51 Ireland

Telephone: +353 1 404 1000 E-mail: [email protected]

Website: www.crh.com

Registered Office

42 Fitzwilliam Square Dublin 2 D02 R279 Ireland

Telephone: +353 1 634 4340 E-mail: [email protected]

CRH1971 CRH® is a registered trade mark of CRH plc.

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