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CRH PLC

Environmental & Social Information Jun 26, 2025

1980_rns_2025-06-26_1ed99cb6-1980-4281-b1c7-5a4ef3ffd675.pdf

Environmental & Social Information

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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 80,000 people at over 3,800 operating locations in 28 countries, CRH has market leadership positions in both North America and Europe.

As the essential partner for transportation and critical infrastructure projects, complex non-residential 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 Global 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, 2024 to December 31, 2024 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 postacquisition 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. Dollars 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; and
  • 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, J. Mintern Directors June 25, 2025

Overview

Country Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Total
\$'000
Australia 1,380 1,495 2,875
Canada 12,615 2,311 14,926
Denmark 545 545
France 7,326 1,434 8,760
Ireland 23,703 168 23,871
Isle of Man 213 213
Netherlands 290 290
Philippines 1,002 102 1,104
Poland 7,306 2,123 668 10,097
Romania 586 2,123 433 3,142
Serbia 355 276 631
Slovakia 446 446
Switzerland 6,510 3,650 485 10,645
Ukraine 1,581 1,014 2,595
United Kingdom 102,736 2,227 2,106 107,069
United States 216,493 3,078 492 170 220,233
Total 382,138 17,355 7,509 440 407,442

Australia Regional/Local

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Department for Energy and Mining South Australia 955
Department of Energy, Mines, Industry Regulation and Safety Western Australia 540
Department of Treasury and Finance South Australia 133
Total Regional/Local 133 1,495
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Australian Taxation Office 1,247
Total National 1,247
Total 1,380 1,495

Canada

Regional/Local

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
City of Hamilton 215
City of Kawartha Lakes 131
City of Vaughan 122
Haldimand County 138
Ministre Du Revenu Du Quebec 769
Mrc De Marguerite-D'Youville 206
Municipality of Clarington 154
Ontario Aggregate Resources Corporation 2,311
Town of Halton Hills 627
Town of Milton 306
Township of Cramahe 181
Township of Puslinch 262
Ville De Joliette 157
Ville De Laval 2,443
Ville De Mirabel 116
Total Regional/Local 5,827 2,311

Canada

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Canada Revenue Agency 6,788
Total National 6,788
Total 12,615 2,311

Denmark

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Danish Tax Agency (Skat) 545
Total National 545

France

Regional/Local

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Centre Finances Publiques Chalon-sur-Saône 241
Direction Régionale Des Finances Publiques Centre Val De Loire 112
Trésorerie De Bar-sur-Aube 137
Trésorerie De Benfeld 191
Trésorerie De Nuits Saint Georges 168
Trésorerie De Valdahon 147
Trésorerie Is-sur-Tille 150
Trésorerie Municipale Haguenau 112
Trésorerie Pays De Montbeliard 152
Trésorerie Principale Besançon 136
Total Regional/Local 112 1,434
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Direction Générale Des Douanes Et Droits Indirects 168
Direction Générale Des Finances Publiques 7,046
Total National 7,214
Total 7,326 1,434

Ireland

Regional/Local

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Clare County Council 109
Cork County Council 955
Fingal County Council 341
Limerick County Council 251
Meath County Council 260 168
South Dublin County Council 567
Total Regional/Local 2,483 168
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Revenue Commissioners 21,220
Total National 21,220
Total 23,703 168

Isle of Man

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Department of Economic Development 213
Total National 213

Netherlands

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Central Government Real Estate Agency (Rijksvastgoedbedrijf) 290
Total National 290

Philippines

Regional/Local

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Barangay Minuyan, Norzagaray, Bulacan 102
Iligan City Treasurer's Office 143
Total Regional/Local 143 102
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Bureau of Internal Revenue 859
Total National 859
Total 1,002 102

Poland

Regional/Local

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
First Masovian Tax Office Warsaw 1,531
Municipal and Communal Office in Ozarow 531
Regional District Director of National Forests 350
Starostwo Powiatowe Urzad Miasta 208
Swietokrzyskie Tax Office Kielce 5,775
Swietokrzyskie Volvodeship Marshal's Office 110
Urzad Gminy 743
Total Regional/Local 7,306 1,274 668
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
National Fund for Environmental Protection and Water Management 849
Total National 849
Total 7,306 2,123 668

Romania

Regional/Local

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Baia Mare Hall 180
Brasov County 394
Constanta County 310
Corbu Hall 306
Hoghiz Hall 437 135
Runcu Hall 106
Suseni Hall 118
Total Regional/Local 1,553 433
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
National Agency for Fiscal Administration 586 570
Total National 586 570
Total 586 2,123 433

Serbia

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Ministry of Finance 355
Ministry of Mining and Energy 276
Total National 355 276

Slovakia

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Mining Bureau 446
Total National 446

Switzerland

Regional/Local

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Canton De Neuchatel 208
Gemeinde Auenstein 618
Gemeinde Hasle 139
Gemeinde Niederbipp 108 1,061
Gemeinde Veltheim 638
Kantonales Steueramt Aarau 485
Kantonales Steueramt Bern 342
Kantonales Steueramt Nidwalden 613
Service Cantonal Des Contributions Fribourg 122
Steueramt Der Gemeinde Wil 581
Steuerverwaltung Des Kantons Aargau 5,730
Total Regional/Local 6,510 3,650 485

Ukraine

Regional/Local

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Head Office of Tax Service in Khmelnitsky Region 369 491
Head Office of Tax Service in Lviv Region 523
Total Regional/Local 369 1,014
Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
State Tax Service Ukraine 1,212
Total National 1,212
Total 1,581 1,014

United Kingdom

Regional/Local

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Bolsover District Council 980
Bridgend County Borough 289
Broadland District Council 100
Carmarthenshire County Council 115
Central Bedfordshire Unitary Authority 365
Charnwood Borough Council 1,225
Cheshire East Unitary Authority 252
Cheshire West & Chester Unitary Authority 336
Colchester Borough Council 341
Craven District Council 942
Derbyshire Dales District Council 763
Durham Unitary Authority 175
Edinburgh Unitary Authority 180
Fenland District Council 298
Forest of Dean District Council 190
Hambleton District Council 127
Harborough District Council 382
High Peak Borough Council 5,186
Lichfield District Council 770
Malvern Hills District Council 117
Mendip District Council 142
Mid-Suffolk District Council 113

United Kingdom

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Moray Unitary Authority 145
New Forest District Council 225
Newark & Sherwood District Council 362
North Kesteven District Council 257
North Lanarkshire Unitary Authority 347
North Somerset Unitary Authority 550
North Warwickshire Borough Council 108
North West Leicestershire District Council 111
Northumberland Unitary Authority 441
Peterborough Unitary Authority 207
Powys City Council 497
Richmondshire District Council 320
Sevenoaks District Council 161
Shropshire Unitary Authority 319
South Derbyshire District Council 205
South Lanarkshire Unitary Authority 179
South Oxfordshire District Council 341
St Albans District Council 784
Staffordshire Moorlands District Council 350
Total Regional/Local 19,297

United Kingdom

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Forestry Commission 247
HM Revenue and Customs 83,439
The Crown Estate 1,980 2,106
Total National 83,439 2,227 2,106
Total 102,736 2,227 2,106

United States

Regional/Local

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Arkansas Department of Revenue 1,618
Benton County 139
Berlin Charter Township 366
Borough of Bloomingdale 1,172
Borough of Riverdale 447
Burnet County Central Appraisal District 511
Cedar City Corporation 253
City of Rock Island 182
City of Shawnee 354
Collier County Tax Collector 276
Colorado Department of Revenue 980
Connecticut Commissioner of Revenue Services 1,164
Delaware Division of Revenue 163
Douglas County Treasurer 113
Forsyth County 409
Franklin Township 160
Genola City 122
Georgia Department of Revenue 118
Hopewell Township 248
Idaho Department of Lands 110
Idaho State Tax Commission 1,125
Indiana Department of Revenue 189
Jefferson County Treasurer's Office 238

United States

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Johnson County Kansas Treasurer 446
Kansas Department of Revenue 1,494
Kentucky State Treasurer 3,037
La Plata County Treasurer 175
Louisiana Department of Revenue 123
Maine Revenue Services 834
Marion County Tax Collector 232
Massachusetts Department of Revenue 800
Michigan Department of Treasury 1,287
Minnesota Department of Revenue 1,139
Missouri Department of Revenue 374
Monroe County Road Commission 159
Montana Department of Revenue 321
Nebraska Department of Revenue 714
Neosho County Treasurer 118
New Hampshire Department of Revenue Administration 170
New Jersey Department of Revenue 1,537
New York Reserve Minerals 168
New York State Department of Environmental Conservation 370
North Annville Township 103
North Carolina Department of Revenue 425
North Londonderry Township 102

United States

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Oregon Department of Revenue 1,351
Pennsylvania Department of Revenue 1,170
Polk County Tax Collector 179
Rhode Island Department of Revenue 123
Rockaway Township 1,795
Rockland County 199
Sarpy County Treasurer 126
School & Institutional Trust Land Administrator 481
Sonoma County 288
Spokane County Treasurer 253
Stark County 130
State of Arkansas 244
State of Wyoming 304
Sumter County Tax Collector 112
Suwannee County Tax Collector 172
Taylor County 159
Tennessee Department of Revenue 294
Texas Comptroller of Public Accounts 3,349
Town of Acushnet 107
Town of Clarkstown 353
Town of Cranston 206
Town of Goshen 142

United States

Taxes Royalties Fees Infrastructure
Improvements
Government Authority \$'000 \$'000 \$'000 \$'000
Town of Hamburg 582
Town of Haverstraw 1,001
Town of Newington 360
Town of North Branford 405
Town of North Hempstead 246
Town of Plainfield 119
Town of Plainville 513
Town of Wallingford 143
Township of Byram 184
Township of Oxford 172
Travis County Central Appraisal District 279
Treasurer State of Iowa 220
Treasurer State of Ohio 396
Utah State Tax Commission 1,695
Warren County Georgia 211
Washtenaw County Road Commission 170
West Virginia State Tax Department 512
Whiteford Township 170 146
Total Regional/Local 40,933 2,051 492 170

United States

Government Authority Taxes
\$'000
Royalties
\$'000
Fees
\$'000
Infrastructure
Improvements
\$'000
Bureau of Indian Affairs 547
Bureau of Land Management 480
Internal Revenue Service 175,560
Total National 175,560 1,027
Total 216,493 3,078 492 170

CRH

1350 Avenue of the Americas Floor 27 New York NY 10019 USA

E-mail: [email protected] Telephone: +1 (212) 957 5400 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.

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