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CRH PLC

Environmental & Social Information Jun 27, 2024

1980_rns_2024-06-27_9751f349-c974-4c7a-9c5c-36c31ddde9eb.pdf

Environmental & Social Information

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Report on Payments to Governments for Extractive Activities

For year ended December 31, 2023

Introduction

This Report on Payments to Governments for Extractive Activities (the Report) has been prepared in line with the EU Accounting (2013/34/EU) Directive as amended and as transposed into Irish Law and the disclosure and transparency rules of the United Kingdom'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 United Kingdom Financial Conduct Authority.

About CRH

CRH is the leading provider of building materials solutions that build, connect and improve our world. Employing approximately 78,500 people at approximately 3,390 operating locations in 28 countries, CRH has market leadership positions in both North America and in Europe.

As the essential partner for transportation and critical utility infrastructure projects, complex nonresidential construction 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.

The company is ranked among sector leaders by Environmental, Social and Governance (ESG) rating agencies.

A Fortune 500 company, CRH's shares are listed on the NYSE and LSE.

For more information visit www.crh.com.

Basis/Scope

The Report covers the period January 1, 2023 to December 31, 2023 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 method 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-U.S. Dollar currencies have been translated into U.S. 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 (€100,000/£86,000) 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, license, 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.
  • License fees, rental fees, entry fees and other considerations for licenses and/ or concessions: This category includes license fees, surface or rental fees, and other consideration for licenses 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 June 26, 2024

Overview

Infrastructure
Taxes Royalties Fees Improvements Total
Country \$'000 \$'000 \$'000 \$'000 \$'000
Canada 1,514 - 2,696 - 4,210
Czech Republic 261 215 - - 476
Denmark 544 - - - 544
Finland - 881 - - 881
France 6,882 2,232 - - 9,114
Germany 2,945 353 - - 3,298
Ireland 18,695 - - 156 18,851
Isle of Man - 241 - - 241
Netherlands - 307 - - 307
Philippines 980 - - 106 1,086
Poland 7,327 1,937 618 - 9,882
Romania 408 1,900 451 - 2,759
Serbia 245 245 - - 490
Slovakia - 382 - - 382
Switzerland 7,090 2,894 473 - 10,457
Ukraine 1,392 - 904 - 2,296
United Kingdom 118,987 2,800 2,075 - 123,862
United States 174,571 2,629 1,020 - 178,220
Total 341,841 17,016 8,237 262 367,356

Canada

Regional/Local

Infrastructure
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Improvements
\$'000
City of Vaughan 105 - - -
Ministre Du Revenu Du Quebec (281) - - -
Mrc De Marguerite-D'Youville 371 - - -
Municipalité Saint-Jacques-Le-Mineu 450 - - -
Ontario Aggregate Resources Corporation - - 2,260 -
Regional Municipality of Halton - - 436 -
Town of Halton Hills 300 - - -
Town of Milton 140 - - -
Township of Cramahe 147 - - -
Ville De Joliette 299 - - -
Ville De Laval 2,129 - - -
Ville De Mirabel 379 - - -
Total Regional/Local 4,039 - 2,696 -
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Canada Revenue Agency (2,525) - - -
Total National (2,525) - - -
Total 1,514 - 2,696 -

Czech Republic

Regional/Local

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Financní Úrad Pro Olomoucký Kraj - Územní Pracovište V Zábrehu 261 - - -
Obvodni Bansky Urad Ostrava - 215 - -
Total Regional/Local 261 215 - -

Denmark

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Skat 544 - - -
Total National 544 - - -

Finland

Regional/Local

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
City of Espoo - 881 - -
Total Regional/Local - 881 - -

France

Regional/Local

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Commune De Sully-sur-Loire - 642 - -
Trésorerie De Bar-sur-Aube - 130 - -
Trésorerie De Benfeld - 357 - -
Trésorerie De Gray Autrey - 244 - -
Trésorerie De Langres - 111 - -
Trésorerie De Valdahon - 137 - -
Trésorerie Is-sur-Tille - 214 - -
Trésorerie Lons le Saunier - 175 - -
Trésorerie Pays De Montbeliard - 120 - -
Trésorerie Principale Besançon - 102 - -
Total Regional/Local - 2,232 - -
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Direction Générale Des Douanes Et Droits Indirects 133 - - -
Direction Générale Des Finances Publiques 6,749 - - -
Total National 6,882 - - -
Total 6,882 2,232 - -

Germany

Regional/Local

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Gemeinde Walzbachtal 106 - - -
Lower Saxony Forest District - 353 - -
Stadt Goslar 148 - - -
Stadt Oberharz Am Brocken 523 - - -
Stadt Seesen 152 - - -
Verbandsgemeinde Saal (Donau) 108 - - -
Total Regional/Local 1,037 353 - -
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Finanzamt Mayen 1,908 - - -
Total National 1,908 - - -
Total 2,945 353 - -

Ireland

Regional/Local

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Clare County Council 284 - - -
Cork County Council 874 - - -
Fingal County Council 343 - - -
Limerick County Council 279 - - -
Mayo County Council 113 - - -
Meath County Council 258 - - 156
South Dublin County Council 567 - - -
Total Regional/Local 2,718 - - 156
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Revenue Commissioners 15,977 - - -
Total National 15,977 - - -
Total 18,695 - - 156

Isle of Man

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Department of Economic Development - 241 - -
Total National - 241 - -

Netherlands

Taxes Royalties Fees Infrastructure
Improvements
Government Authority \$'000 \$'000 \$'000 \$'000
Rijksvastgoedbedrijf - 307 - -
Total National - 307 - -

Philippines

Regional/Local

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Barangay Minuyan, Norzagaray, Bulacan - - - 106
Total Regional/Local - - - 106
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Bureau of Internal Revenue 980 - - -
Total National 980 - - -
Total 980 - - 106

Poland

Regional/Local

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
First Masovian Tax Office Warsaw 2,140 - - -
Municipal and Communal Office in Ozarow - 498 - -
Regional District Director of National Forests - - 339 -
Starostwo Powiatowe Urzad Miasta - - 171 -
Swietokrzyskie Tax Office in Kielce 5,187 - - -
Swietokrzyskie Volvodeship Marshal's Office - - 108 -
Urzad Gminy - 664 - -
Total Regional/Local 7,327 1,162 618 -
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
National Fund for Environmental Protection and Water Management - 775 - -
Total National - 775 - -
Total 7,327 1,937 618 -

Romania

Regional/Local

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Baia Mare Hall - - 185 -
Brasov County - 320 - -
Constanta County - 301 - -
Corbu Hall - 281 - -
Hoghiz Hall - 374 147 -
Runcu Hall - 100 - -
Suseni Hall - - 119 -
Total Regional/Local - 1,376 451 -
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
National Agency for Fiscal Administration 408 524 - -
Total National 408 524 - -
Total 408 1,900 451 -

Serbia

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Ministry of Finance 245 - - -
Ministry of Mining and Energy - 245 - -
Total National 245 245 - -

Slovakia

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Mining Bureau - 382 - -
Total National - 382 - -

Switzerland

Regional/Local

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Canton De Neuchatel 500 - - -
Gemeinde Auenstein - 354 - -
Gemeinde Hasle - 173 - -
Gemeinde Landiswil - 106 - -
Gemeinde Niederbipp 151 1,002 - -
Gemeinde Veltheim - 202 - -
Kantonales Steueramt Aarau 5,937 - - -
Kantonales Steueramt Bern 502 - - -
Kantonales Steueramt Nidwalden - 512 - -
Steueramt Der Gemeinde Wil - 545 - -
Steueramt Der Stadt Aarau - - 473 -
Total Regional/Local 7,090 2,894 473 -

Ukraine

Regional/Local

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Head Office of Tax Service in Khmelnitsky Region 428 - 525 -
Head Office of Tax Service in Lviv Region - - 379 -
Total Regional/Local 428 - 904 -
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
State Tax Service of Ukraine 964 - - -
Total National 964 - - -
Total 1,392 - 904 -

United Kingdom

Regional/Local

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Bolsover District Council 864 - - -
Bridgend County Borough 265 - - -
Broadland District Council 114 - - -
Central Bedfordshire Unitary Authority 487 - - -
Charnwood Borough Council 1,308 - - -
Cheshire East Unitary Authority 216 - - -
Cheshire West & Chester Unitary Authority 311 - - -
Colchester Borough Council 394 - - -
Craven District Council 880 - - -
Derbyshire Dales District Council 609 - - -
Durham Unitary Authority 173 - - -
Edinburgh Unitary Authority 148 - - -
Fenland District Council 275 - - -
Forest of Dean District Council 206 - - -
Hambleton District Council 188 - - -
Harborough District Council 671 - - -
Harrogate Borough Council 194 - - -
High Peak Borough Council 5,512 - - -
Lancaster City Council 111 - - -
Lichfield District Council 661 - - -
Malvern Hills District Council 149 - - -
Mendip District Council 137 - - -
Mid-Suffolk District Council 166 - - -
Moray Unitary Authority 116 - - -

United Kingdom

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
New Forest District Council 244 - - -
Newark & Sherwood District Council 272 - - -
North Kesteven District Council 218 - - -
North Lanarkshire Unitary Authority 300 - - -
North Somerset Unitary Authority 601 - - -
North West Leicestershire District Council 112 - - -
Northumberland Unitary Authority 589 - - -
Peterborough Unitary Authority 270 - - -
Powys City Council 441 - - -
Richmondshire District Council 109 - - -
Sevenoaks District Council 144 - - -
Shropshire Unitary Authority 320 - - -
South Derbyshire District Council 166 - - -
South Lanarkshire Unitary Authority 139 - - -
South Oxfordshire District Council 328 - - -
St Albans District Council 1,006 - - -
Staffordshire Moorlands District Council 336 - - -
Total Regional/Local 19,750 - - -

United Kingdom

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Forestry Commission - 280 - -
HM Revenue and Customs 99,237 - - -
The Crown Estate - 2,520 2,075 -
Total National 99,237 2,800 2,075 -
Total 118,987 2,800 2,075 -

Regional/Local

Taxes Royalties Fees Infrastructure
Improvements
Government Authority
Arkansas Department of Revenue
\$'000
432
\$'000
-
\$'000
-
\$'000
-
Benton County 143 - - -
Berlin Charter Township - 354 - -
Borough of Bloomingdale 1,054 - - -
Borough of Riverdale 374 - - -
Burnet County Central Appraisal District 540 - - -
Cedar City Corporation - 104 - -
City of Francis - - 100 -
City of Rock Island - 183 - -
City of Shawnee - 270 - -
Collier County Tax Collector 277 - - -
Colorado Department of Revenue 692 - - -
Connecticut Commissioner of Revenue Services 1,815 - - -
Delaware Division of Revenue 201 - - -
Forsyth County 404 - - -
Franklin Township 170 - - -
Genola City - - 157 -
Georgia Department of Revenue 250 - - -
Hopewell Township 361 - - -
Idaho Department of Lands - 177 - -
Idaho State Tax Commission 1,357 - - -
Indiana Department of Revenue 423 - - -
Jefferson County Treasurer's Office 108 - - -
Johnson County Kansas Treasurer 444 - - -
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Kansas Department of Revenue 2,148 - - -
Kentucky State Treasurer 2,637 - - -
La Plata County Treasurer 145 - - -
Louisiana Department of Revenue 188 - - -
Maine Revenue Services 686 - - -
Marion County Tax Collector 222 - - -
Massachusetts Department of Revenue 1,728 - - -
Michigan Department of Treasury 956 - - -
Minnesota Department of Revenue 590 - - -
Mississippi Department of Revenue 411 - - -
Missouri Department of Revenue 150 - - -
Monroe County Road Commission - 166 - -
Montana Department of Revenue 511 - - -
Nebraska Department of Revenue 530 - - -
New Hampshire Department of Revenue Administration 314 - - -
New Jersey Department of Revenue 4,960 - - -
New York City Department of Finance 454 - - -
New York Reserve Minerals 202 - - -
New York State Corporation Tax 118 - - -
New York State Department of Environmental Conservation - - 406 -
Nicollet County Treasurer 116 - - -
North Carolina Department of Revenue 917 - - -
Oklahoma Tax Commission 150 - - -
Oregon Department of Revenue 1,737 - - -
Infrastructure
Taxes Royalties Fees Improvements
Government Authority \$'000 \$'000 \$'000 \$'000
Paulding County Tax Commissioner 104 - - -
Pennsylvania Department of Revenue 1,744 - - -
Rhode Island Department of Revenue 201 - - -
Rockland County 156 - - -
Sarpy County Treasurer 151 - - -
School & Institutional Trust Land Administrator - 289 - -
Spokane County Treasurer 275 - - -
Stark County 109 - - -
State of Arkansas 273 - - -
State of Wyoming 272 - - -
Sumter County Tax Collector 108 - - -
Suwannee County Tax Collector 170 - - -
Taylor County 318 - - -
Tennessee Department of Revenue 556 - - -
Texas Comptroller of Public Accounts 625 - - -
Town of Acushnet 108 - - -
Town of Clarkstown 291 - - -
Town of Cranston 188 - - -
Town of Hamburg 441 - - -
Town of Haverstraw 654 - - -
Town of Newington 347 - - -
Town of North Branford 379 - - -
Town of North Hempstead 253 - - -
Town of Plainfield 117 - - -
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Town of Plainville 475 - - -
Town of Wallingford 141 - - -
Township of Byram 177 - - -
Township of Oxford 169 - - -
Township of Rockaway 1,824 - - -
Treasurer State of Iowa 240 - - -
Treasurer State of New Jersey - - 357 -
Treasurer State of Ohio 429 - - -
Utah State Tax Commission 2,447 - - -
Vermont Department of Taxes 429 - - -
Village of Maybee - 106 - -
Warren County Georgia 244 - - -
Washington State Department of Revenue 197 - - -
West Virginia State Tax Department 390 - - -
Whiteford Township 167 157 - -
Yakima County 109 - - -
Total Regional/Local 44,193 1,806 1,020 -
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Bureau of Indian Affairs - 644 - -
Bureau of Land Management - 179 - -
Internal Revenue Service 130,378 - - -
Total National 130,378 823 - -
Total 174,571 2,629 1,020 -

CRH plc

1350 Avenue of the Americas New York NY 10019 USA

E-mail: [email protected] Telephone: +353 1 404 1000 Website: www.crh.com

Registered Office

42 Fitzwilliam Square Dublin 2 D02 R279 Ireland

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

CRH® is a registered trade mark of CRH plc.

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