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CRH PLC

Environmental & Social Information Jun 29, 2023

1980_rns_2023-06-29_83485341-60a3-4e94-b249-c451365c1e80.pdf

Environmental & Social Information

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Report on Payments to Governments for Extractive Activities

For year ended 31 December 2022

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 provider of building materials solutions that build, connect and improve our world. Employing c. 75,800 people at c. 3,160 operating locations in 29 countries, CRH has market leadership positions in both North America and in Europe.

As the essential partner for road and critical utility infrastructure, commercial building projects and outdoor living solutions, CRH's unique offering of materials, products and value-added services helps to deliver a more resilient and sustainable built environment.

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. The company is ranked among sector leaders by Environmental, Social and Governance (ESG) rating agencies. CRH's American Depositary Shares are listed on the NYSE.

For more information visit www.crh.com

Basis/Scope

The Report covers the period 1 January 2022 to 31 December 2022 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 (\$105,000 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 28 June 2023

Overview

Infrastructure
Country Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Improvements
\$'000
TOTAL
\$'000
Canada 8,061 - 2,923 - 10,984
Czech Republic 106 308 - - 414
Finland 463 1,560 - - 2,023
France 6,887 809 - - 7,696
Germany 1,626 285 - - 1,911
Ireland 1,764 - - - 1,764
Isle of Man - 242 - - 242
Netherlands - 446 - - 446
Philippines 1,296 - - 141 1,437
Poland 4,115 1,810 379 - 6,304
Romania 499 2,304 136 - 2,939
Serbia 221 284 - - 505
Slovakia 1,019 317 - - 1,336
Spain 117 - - - 117
Switzerland 5,659 2,643 - - 8,302
Ukraine 386 - 901 - 1,287
United Kingdom 112,693 2,888 1,874 - 117,455
United States 138,645 2,297 1,257 - 142,199
Total 283,557 16,193 7,470 141 307,361

Canada

Regional/Local

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
City of Vaughan 108 - - -
Ministre Du Revenu Du Quebec 404 - - -
Ministry of Finance 106 - - -
Mrc De Marguerite-D'Youville 239 - - -
Municipalité Saint-Jacques-Le-Mineu 296 - - -
Ontario Aggregate Resources Corporation - - 2,180 -
Region of Waterloo - - 505 -
Town of Halton Hills 309 - 238 -
Town of Milton 144 - - -
Township of Cramahe 144 - - -
Ville De Joliette 298 - - -
Ville De Laval 2,194 - - -
Total Regional/Local 4,242 - 2,923 -
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Canada Revenue Agency 3,819 - - -
Total National 3,819 - - -
Total 8,061 - 2,923 -

Czech Republic

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Financní Úrad Pro Olomoucký Kraj - Územní Pracovište V Zábrehu 106 - - -
Obvodni Bansky Urad Ostrava - 308 - -
Total Regional/Local 106 308 - -

Finland

Regional/Local

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
City of Espoo - 1,434 - -
City of Kuopio - 126 - -
Total Regional/Local - 1,560 - -
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Tax Administration 463 - - -
Total National 463 - - -
Total 463 1,560 - -

France

Regional/Local

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Direction Régionale Finances 122 - - -
Trésorerie De Bar-sur-Aube - 121 - -
Trésorerie De Nuits-Saint-Georges - 123 - -
Trésorerie De Sennecey-le-Grand - 113 - -
Trésorerie De Valdahon - 132 - -
Trésorerie Is-sur-Tille - 112 - -
Trésorerie Principale Besançon - 208 - -
Total Regional/Local 122 809 - -
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Direction Générale Des Douanes Et Droits Indirects 110 - - -
Direction Générale Des Finances Publiques 6,655 - - -
Total National 6,765 - - -
Total 6,887 809 - -

Germany

Regional/Local

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Lower Saxony Forest District - 285 - -
Stadt Goslar 148 - - -
Stadt Oberharz Am Brocken 455 - - -
Stadt Seesen 136 - - -
Total Regional/Local 739 285 - -
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Finanzamt Mayen 887 - - -
Total National 887 - - -
Total 1,626 285 - -

Ireland

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Clare County Council 264 - - -
Fingal County Council 335 - - -
Limerick County Council 237 - - -
Mayo County Council 111 - - -
Meath County Council 263 - - -
South Dublin County Council 554 - - -
Total Regional/Local 1,764 - - -

Isle of Man

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Department of Economic Development - 242 - -
Total National - 242 - -

Netherlands

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Rijksvastgoedbedrijf - 446 - -
Total National - 446 - -

Philippines

Regional/Local

Taxes Royalties Fees Infrastructure
Improvements
Government Authority \$'000 \$'000 \$'000 \$'000
Barangay Minuyan, Norzagaray, Bulacan - - - 141
Total Regional/Local - - - 141
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Bureau of Internal Revenue 1,296 - - -
Total National 1,296 - - -
Total 1,296 - - 141

Poland

Regional/Local

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
First Masovian Tax Office Warsaw 1,213 - - -
Municipal and Communal Office in Ozarow - 520 - -
Regional District Director of National Forests - - 205 -
Starostwo Powiatowe Urzad Miasta - - 174 -
Swietokrzyskie Tax Office in Kielce 2,902 - - -
Urzad Gminy - 566 - -
Total Regional/Local 4,115 1,086 379 -
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
National Fund for Environmental Protection and Water Management - 724 - -
Total National - 724 - -
Total 4,115 1,810 379 -

Romania

Regional/Local

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Brasov County - 339 - -
Constanta County - 328 - -
Hoghiz Hall - 411 - -
Medgidia City Hall - 116 - -
Runcu Hall - 133 - -
Suseni Hall - - 136 -
Tasaul Hall - 276 - -
Total Regional/Local - 1,603 136 -
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
National Agency for Fiscal Administration 499 701 - -
Total National 499 701 - -
Total 499 2,304 136 -

Serbia

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Ministry of Finance 221 - - -
Ministry of Mining and Energy - 284 - -
Total National 221 284 - -

Slovakia

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Mining Bureau - 317 - -
Danovy Urad Pre Vybrane Danove Subjekty 1,019 - - -
Total National 1,019 317 - -

Spain

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Ayuntamiento De Galdames 117 - - -
Total Regional/Local 117 - - -

Switzerland

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Canton De Neuchatel 1,025 - - -
Gemeinde Auenstein - 351 - -
Gemeinde Landiswil - 112 - -
Gemeinde Niederbipp 145 1,002 - -
Gemeinde Veltheim - 200 - -
Kantonales Steueramt Aarau 3,724 - - -
Kantonales Steueramt Bern 646 - - -
Kantonales Steueramt Nidwalden - 537 - -
Service Cantonal Des Contributions Fribourg 119 - - -
Steueramt Der Gemeinde Wil - 441 - -
Total Regional/Local 5,659 2,643 - -

Ukraine

Regional/Local

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Local Authority in Lviv Region - - 372 -
State Fiscal Service of Ukraine in Khmelnitsky Region - - 529 -
Total Regional/Local - - 901 -
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
State Fiscal Service of Ukraine in Khmelnitsky Region 386 - - -
Total National 386 - - -
Total 386 - 901 -

United Kingdom

Taxes Royalties Fees Infrastructure
Improvements
Government Authority \$'000 \$'000 \$'000 \$'000
Bolsover District Council 730 - - -
Bridgend County Borough 212 - - -
Broadland District Council 112 - - -
Central Bedfordshire Unitary Authority 380 - - -
Charnwood Borough Council 1,145 - - -
Cheshire East Unitary Authority 178 - - -
Cheshire West & Chester Unitary Authority 248 - - -
Colchester Borough Council 334 - - -
Craven District Council 731 - - -
Derbyshire Dales District Council 496 - - -
Durham Unitary Authority 110 - - -
Edinburgh Unitary Authority 145 - - -
Fenland District Council 241 - - -
Forest of Dean District Council 148 - - -
Hambleton District Council 140 - - -
Harborough District Council 568 - - -
Harrogate Borough Council 150 - - -
Herefordshire Unitary Authority 205 - - -
High Peak Borough Council 3,930 - - -
Lichfield District Council 640 - - -
Medway Unitary Authority 106 - - -
Mendip District Council 111 - - -
Mid-Suffolk District Council 138 - - -
Moray Unitary Authority 110 - - -

United Kingdom

Regional/Local – cont.

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
New Forest District Council 202 - - -
Newark & Sherwood District Council 215 - - -
North Kesteven District Council 180 - - -
North Lanarkshire Unitary Authority 231 - - -
North Somerset Unitary Authority 452 - - -
North West Leicestershire District Council 164 - - -
Northumberland Unitary Authority 529 - - -
Peterborough Unitary Authority 200 - - -
Powys City Council 408 - - -
Richmondshire District Council 179 - - -
Shropshire Unitary Authority 225 - - -
South Lanarkshire Unitary Authority 126 - - -
South Oxfordshire District Council 297 - - -
St Albans District Council 1,036 - - -
Staffordshire Moorlands District Council 372 - - -
Total Regional/Local 16,124 - - -

United Kingdom

Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
- 116 - -
- 370 - -
96,569 - - -
- 2,402 1,874 -
96,569 2,888 1,874 -
112,693 2,888 1,874 -
Infrastructure
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Improvements
\$'000
Benton County 144 - - -
Berlin Charter Township - 270 - -
Borough of Bloomingdale 796 - 478 -
Borough of Riverdale 410 - - -
Burnet County Central Appraisal District 558 - - -
City of Rock Island - 150 - -
City of Shawnee - 264 - -
City of South Weber - 168 - -
Collier County Tax Collector 215 - - -
Colorado Department of Revenue 615 - - -
Connecticut Commissioner of Revenue Services 1,864 - - -
Delaware Division of Revenue 136 - - -
Douglas County Treasurer Nebraska 147 - - -
Forsyth County 338 - - -
Franklin Township 180 - - -
Genola City - - 196 -
Georgia Department of Revenue 176 - - -
Hopewell Township 395 - - -
Idaho Department of Lands - 168 - -
Idaho State Tax Commission 1,311 - - -
Illinois Department of Revenue 438 - - -
Johnson County Kansas Treasurer 434 - - -
Kansas Department of Revenue 863 - - -
Kentucky State Treasurer 1,870 - - -

Regional/Local – cont.

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
La Plata County Treasurer 137 - - -
Louisiana Department of Revenue 106 - - -
Maine Revenue Services 604 - - -
Marion County Tax Collector 157 - - -
Michigan Department of Treasury 1,568 - - -
Minnesota Department of Revenue 796 - - -
Mississippi Department of Revenue 410 - - -
Monroe County Road Commission - 156 - -
Montana Department of Revenue 355 - - -
Nebraska Department of Revenue 2,246 - - -
New Hampshire Department of Revenue Administration 508 - - -
New Jersey Department of Revenue 4,187 - - -
New York City Department of Finance 631 - - -
New York State Department of Environmental Conservation - - 475 -
Nicollet County Treasurer 114 - - -
North Carolina Department of Revenue 410 - - -
Oklahoma Tax Commission 202 - - -
Oregon Department of Revenue 1,270 - - -
Paulding County Tax Commissioner 106 - - -
Pennsylvania Department of Revenue 1,113 - - -
Sarpy County Treasurer 205 - - -
School & Institutional Trust Land Administrator - 415 - -
Spokane County Treasurer 255 - - -
Stark County 108 - - -

Regional/Local – cont.

Infrastructure
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Improvements
\$'000
State of Arkansas 264 - - -
Taylor County 181 - - -
Tennessee Department of Revenue 516 - - -
Texas Comptroller of Public Accounts 2,069 - - -
Town of Clarkstown 292 - - -
Town of Cranston 161 - - -
Town of Hamburg 441 - - -
Town of Haverstraw 684 - - -
Town of Lunenburg 109 - - -
Town of Newington 345 - - -
Town of North Branford 345 - - -
Town of North Hempstead 253 - - -
Town of Plainfield 117 - - -
Town of Plainville 462 - - -
Town of Stony Point 156 - - -
Town of Wallingford 131 - - -
Township of Byram 187 - - -
Township of Oxford 164 - - -
Township of Rockaway 2,060 - - -
Travis County Central Appraisal District 241 - - -
Treasurer State of Iowa 957 - - -
Treasurer State of New Jersey - - 108 -
Treasurer State of Ohio 406 - - -
Union County 110 - - -

Regional/Local – cont.

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Utah State Tax Commission 2,697 - - -
Vermont Department of Taxes 551 - - -
Virginia Department of Taxation 567 - - -
Warren County Georgia 245 - - -
Washington State Department of Revenue 259 - - -
West Virginia State Tax Department 1,150 - - -
Whiteford Township 179 122 - -
Total Regional/Local 42,677 1,713 1,257 -
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Bureau of Indian Affairs - 453 - -
Bureau of Land Management - 131 - -
Internal Revenue Service 95,968 - - -
Total National 95,968 584 - -
Total 138,645 2,297 1,257 -

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]

CRH® is a registered trade mark of CRH plc.

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