EX-2.01 2 crh-20231231.htm EX-2.01 Document




P2G Cover_2023.jpg






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 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 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.
Report on Payments to Governments 2023
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Year ended December 31, 2023
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
Report on Payments to Governments 2023
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Year ended December 31, 2023
Overview

CountryTaxes
$’000
Royalties
$’000
Fees
$’000
Infrastructure
Improvements
$’000
Total
$’000
Canada1,514 — 2,696 — 4,210 
Czech Republic261 215 — — 476 
Denmark544 — — — 544 
Finland— 881 — — 881 
France6,882 2,232 — — 9,114 
Germany2,945 353 — — 3,298 
Ireland18,695 — — 156 18,851 
Isle of Man— 241 — — 241 
Netherlands— 307 — — 307 
Philippines980 — — 106 1,086 
Poland7,327 1,937 618 — 9,882 
Romania408 1,900 451 — 2,759 
Serbia245 245 — — 490 
Slovakia— 382 — — 382 
Switzerland7,090 2,894 473 — 10,457 
Ukraine1,392 — 904 — 2,296 
United Kingdom118,987 2,800 2,075 — 123,862 
United States174,571 2,629 1,020 — 178,220 
Total341,841 17,016 8,237 262 367,356 
Report on Payments to Governments 2023
4





Year ended December 31, 2023
Canada
Regional/Local
Government AuthorityTaxes
$’000
Royalties
$’000
Fees
$’000
Infrastructure
Improvements
$’000
City of Vaughan105 — — — 
Ministre Du Revenu Du Quebec(281)— — — 
Mrc De Marguerite-D’Youville371 — — — 
Municipalité Saint-Jacques-Le-Mineu450 — — — 
Ontario Aggregate Resources Corporation— — 2,260 — 
Regional Municipality of Halton— — 436 — 
Town of Halton Hills300 — — — 
Town of Milton140 — — — 
Township of Cramahe147 — — — 
Ville De Joliette299 — — — 
Ville De Laval2,129 — — — 
Ville De Mirabel379 — — — 
Total Regional/Local4,039 — 2,696 — 

National
Government AuthorityTaxes
$’000
Royalties
$’000
Fees
$’000
Infrastructure
Improvements
$’000
Canada Revenue Agency(2,525)— — — 
Total National(2,525)— — — 
Total1,514 — 2,696 — 
Report on Payments to Governments 2023
5





Year ended December 31, 2023
Czech Republic
Regional/Local
Government AuthorityTaxes
$’000
Royalties
$’000
Fees
$’000
Infrastructure
Improvements
$’000
Financní Úrad Pro Olomoucký Kraj - Územní Pracovište V Zábrehu261 — — — 
Obvodni Bansky Urad Ostrava — 215 — — 
Total Regional/Local261 215 — — 


Report on Payments to Governments 2023
6





Year ended December 31, 2023
Denmark
National
Government AuthorityTaxes
$’000
Royalties
$’000
Fees
$’000
Infrastructure
Improvements
$’000
Skat544 — — — 
Total National544 — — — 


Report on Payments to Governments 2023
7





Year ended December 31, 2023
Finland
Regional/Local
Government AuthorityTaxes
$’000
Royalties
$’000
Fees
$’000
Infrastructure
Improvements
$’000
City of Espoo— 881 — — 
Total Regional/Local— 881 — — 






Report on Payments to Governments 2023
8





Year ended December 31, 2023
France
Regional/Local
Government AuthorityTaxes
$’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 — — 


National
Government AuthorityTaxes
$’000
Royalties
$’000
Fees
$’000
Infrastructure
Improvements
$’000
Direction Générale Des Douanes Et Droits Indirects133 — — — 
Direction Générale Des Finances Publiques6,749 — — — 
Total National6,882 — — — 

Total6,882 2,232 — — 
Report on Payments to Governments 2023
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Year ended December 31, 2023
Germany
Regional/Local
Government AuthorityTaxes
$’000
Royalties
$’000
Fees
$’000
Infrastructure
Improvements
$’000
Gemeinde Walzbachtal106 — — — 
Lower Saxony Forest District — 353 — — 
Stadt Goslar148 — — — 
Stadt Oberharz Am Brocken 523 — — — 
Stadt Seesen 152 — — — 
Verbandsgemeinde Saal (Donau)108 — — — 
Total Regional/Local1,037 353 — — 


National
Government AuthorityTaxes
$’000
Royalties
$’000
Fees
$’000
Infrastructure
Improvements
$’000
Finanzamt Mayen1,908 — — — 
Total National1,908 — — — 

Total2,945 353 — — 
Report on Payments to Governments 2023
10





Year ended December 31, 2023
Ireland
Regional/Local
Government AuthorityTaxes
$’000
Royalties
$’000
Fees
$’000
Infrastructure
Improvements
$’000
Clare County Council 284 — — — 
Cork County Council874 — — — 
Fingal County Council 343 — — — 
Limerick County Council279 — — — 
Mayo County Council113 — — — 
Meath County Council 258 — — 156 
South Dublin County Council567 — — — 
Total Regional/Local2,718 — — 156 


National
Government AuthorityTaxes
$’000
Royalties
$’000
Fees
$’000
Infrastructure
Improvements
$’000
Revenue Commissioners15,977 — — — 
Total National15,977 — — — 

Total18,695 — — 156 
Report on Payments to Governments 2023
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Year ended December 31, 2023
Isle of Man
National
Government AuthorityTaxes
$’000
Royalties
$’000
Fees
$’000
Infrastructure
Improvements
$’000
Department of Economic Development— 241 — — 
Total National— 241 — — 
Report on Payments to Governments 2023
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Year ended December 31, 2023
Netherlands
National
Government AuthorityTaxes
$’000
Royalties
$’000
Fees
$’000
Infrastructure
Improvements
$’000
Rijksvastgoedbedrijf— 307 — — 
Total National— 307 — — 
Report on Payments to Governments 2023
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Year ended December 31, 2023
Philippines
Regional/Local
Government AuthorityTaxes
$’000
Royalties
$’000
Fees
$’000
Infrastructure
Improvements
$’000
Barangay Minuyan, Norzagaray, Bulacan— — — 106 
Total Regional/Local— — — 106 


National
Government AuthorityTaxes
$’000
Royalties
$’000
Fees
$’000
Infrastructure
Improvements
$’000
Bureau of Internal Revenue980 — — — 
Total National980 — — — 

Total980 — — 106 
Report on Payments to Governments 2023
14





Year ended December 31, 2023
Poland
Regional/Local
Government AuthorityTaxes
$’000
Royalties
$’000
Fees
$’000
Infrastructure
Improvements
$’000
First Masovian Tax Office Warsaw2,140 — — — 
Municipal and Communal Office in Ozarow— 498 — — 
Regional District Director of National Forests— — 339 — 
Starostwo Powiatowe Urzad Miasta— — 171 — 
Swietokrzyskie Tax Office in Kielce5,187 — — — 
Swietokrzyskie Volvodeship Marshal’s Office— — 108 — 
Urzad Gminy— 664 — — 
Total Regional/Local7,327 1,162 618 — 


National
Government AuthorityTaxes
$’000
Royalties
$’000
Fees
$’000
Infrastructure
Improvements
$’000
National Fund for Environmental Protection and Water Management— 775 — — 
Total National— 775 — — 

Total7,327 1,937 618 — 
Report on Payments to Governments 2023
15





Year ended December 31, 2023
Romania
Regional/Local
Government AuthorityTaxes
$’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 — 


National
Government AuthorityTaxes
$’000
Royalties
$’000
Fees
$’000
Infrastructure
Improvements
$’000
National Agency for Fiscal Administration408 524 — — 
Total National408 524 — — 

Total408 1,900 451 — 
Report on Payments to Governments 2023
16





Year ended December 31, 2023
Serbia
National
Government AuthorityTaxes
$’000
Royalties
$’000
Fees
$’000
Infrastructure
Improvements
$’000
Ministry of Finance245 — — — 
Ministry of Mining and Energy— 245 — — 
Total National245 245 — — 
Report on Payments to Governments 2023
17





Year ended December 31, 2023
Slovakia
National
Government AuthorityTaxes
$’000
Royalties
$’000
Fees
$’000
Infrastructure
Improvements
$’000
Mining Bureau— 382 — — 
Total National— 382 — — 
Report on Payments to Governments 2023
18





Year ended December 31, 2023
Switzerland
Regional/Local
Government AuthorityTaxes
$’000
Royalties
$’000
Fees
$’000
Infrastructure
Improvements
$’000
Canton De Neuchatel500 — — — 
Gemeinde Auenstein— 354 — — 
Gemeinde Hasle— 173 — — 
Gemeinde Landiswil— 106 — — 
Gemeinde Niederbipp151 1,002 — — 
Gemeinde Veltheim— 202 — — 
Kantonales Steueramt Aarau5,937 — — — 
Kantonales Steueramt Bern502 — — — 
Kantonales Steueramt Nidwalden— 512 — — 
Steueramt Der Gemeinde Wil— 545 — — 
Steueramt Der Stadt Aarau— — 473 — 
Total Regional/Local7,090 2,894 473 — 
Report on Payments to Governments 2023
19





Year ended December 31, 2023
Ukraine
Regional/Local
Government AuthorityTaxes
$’000
Royalties
$’000
Fees
$’000
Infrastructure
Improvements
$’000
Head Office of Tax Service in Khmelnitsky Region428 — 525 — 
Head Office of Tax Service in Lviv Region— — 379 — 
Total Regional/Local428 — 904 — 


National
Government AuthorityTaxes
$’000
Royalties
$’000
Fees
$’000
Infrastructure
Improvements
$’000
State Tax Service Ukraine964 — — — 
Total National964 — — — 

Total1,392 — 904 — 
Report on Payments to Governments 2023
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Year ended December 31, 2023
United Kingdom
Regional/Local
Government AuthorityTaxes
$’000
Royalties
$’000
Fees
$’000
Infrastructure
Improvements
$’000
Bolsover District Council864 — — — 
Bridgend County Borough265 — — — 
Broadland District Council114 — — — 
Central Bedfordshire Unitary Authority487 — — — 
Charnwood Borough Council1,308 — — — 
Cheshire East Unitary Authority216 — — — 
Cheshire West & Chester Unitary Authority311 — — — 
Colchester Borough Council394 — — — 
Craven District Council880 — — — 
Derbyshire Dales District Council609 — — — 
Durham Unitary Authority173 — — — 
Edinburgh Unitary Authority148 — — — 
Fenland District Council275 — — — 
Forest of Dean District Council206 — — — 
Hambleton District Council188 — — — 
Harborough District Council671 — — — 
Harrogate Borough Council194 — — — 
High Peak Borough Council5,512 — — — 
Lancaster City Council111 — — — 
Lichfield District Council661 — — — 
Malvern Hills District Council149 — — — 
Mendip District Council137 — — — 
Mid-Suffolk District Council166 — — — 
Moray Unitary Authority116 — — — 

Report on Payments to Governments 2023
21





Year ended December 31, 2023

United Kingdom
Regional/Local - cont.
Government AuthorityTaxes
$’000
Royalties
$’000
Fees
$’000
Infrastructure
Improvements
$’000
New Forest District Council244 — — — 
Newark & Sherwood District Council272 — — — 
North Kesteven District Council218 — — — 
North Lanarkshire Unitary Authority300 — — — 
North Somerset Unitary Authority601 — — — 
North West Leicestershire District Council112 — — — 
Northumberland Unitary Authority589 — — — 
Peterborough Unitary Authority270 — — — 
Powys City Council441 — — — 
Richmondshire District Council109 — — — 
Sevenoaks District Council144 — — — 
Shropshire Unitary Authority320 — — — 
South Derbyshire District Council166 — — — 
South Lanarkshire Unitary Authority139 — — — 
South Oxfordshire District Council328 — — — 
St Albans District Council1,006 — — — 
Staffordshire Moorlands District Council336 — — — 
Total Regional/Local19,750 — — — 



Report on Payments to Governments 2023
22





Year ended December 31, 2023
United Kingdom
National
Government AuthorityTaxes
$’000
Royalties
$’000
Fees
$’000
Infrastructure
Improvements
$’000
Forestry Commission— 280 — — 
HM Revenue and Customs99,237 — — — 
The Crown Estate— 2,520 2,075 — 
Total National99,237 2,800 2,075 — 

Total118,987 2,800 2,075 — 
Report on Payments to Governments 2023
23





Year ended December 31, 2023
United States
Regional/Local
Government AuthorityTaxes
$’000
Royalties
$’000
Fees
$’000
Infrastructure
Improvements
$’000
Arkansas Department of Revenue432 — — — 
Benton County143 — — — 
Berlin Charter Township— 354 — — 
Borough of Bloomingdale1,054 — — — 
Borough of Riverdale374 — — — 
Burnet County Central Appraisal District540 — — — 
Cedar City Corporation— 104 — — 
City of Francis— — 100 — 
City of Rock Island— 183 — — 
City of Shawnee— 270 — — 
Collier County Tax Collector277 — — — 
Colorado Department of Revenue692 — — — 
Connecticut Commissioner of Revenue Services1,815 — — — 
Delaware Division of Revenue201 — — — 
Forsyth County404 — — — 
Franklin Township170 — — — 
Genola City— — 157 — 
Georgia Department of Revenue250 — — — 
Hopewell Township361 — — — 
Idaho Department of Lands— 177 — — 
Idaho State Tax Commission1,357 — — — 
Indiana Department of Revenue423 — — — 
Jefferson County Treasurer’s Office108 — — — 
Johnson County Kansas Treasurer444 — — — 
Report on Payments to Governments 2023
24





Year ended December 31, 2023

United States
Regional/Local - cont.
Government AuthorityTaxes
$’000
Royalties
$’000
Fees
$’000
Infrastructure
Improvements
$’000
Kansas Department of Revenue2,148 — — — 
Kentucky State Treasurer2,637 — — — 
La Plata County Treasurer145 — — — 
Louisiana Department of Revenue188 — — — 
Maine Revenue Services686 — — — 
Marion County Tax Collector222 — — — 
Massachusetts Department of Revenue1,728 — — — 
Michigan Department of Treasury956 — — — 
Minnesota Department of Revenue590 — — — 
Mississippi Department of Revenue411 — — — 
Missouri Department of Revenue150 — — — 
Monroe County Road Commission— 166 — — 
Montana Department of Revenue511 — — — 
Nebraska Department of Revenue530 — — — 
New Hampshire Department of Revenue Administration314 — — — 
New Jersey Department of Revenue4,960 — — — 
New York City Department of Finance454 — — — 
New York Reserve Minerals202 — — — 
New York State Corporation Tax118 — — — 
New York State Department of Environmental Conservation— — 406 — 
Nicollet County Treasurer116 — — — 
North Carolina Department of Revenue917 — — — 
Oklahoma Tax Commission150 — — — 
Oregon Department of Revenue1,737 — — — 
Report on Payments to Governments 2023
25





Year ended December 31, 2023
United States
Regional/Local - cont.
Government AuthorityTaxes
$’000
Royalties
$’000
Fees
$’000
Infrastructure
Improvements
$’000
Paulding County Tax Commissioner104 — — — 
Pennsylvania Department of Revenue1,744 — — — 
Rhode Island Department of Revenue201 — — — 
Rockland County156 — — — 
Sarpy County Treasurer151 — — — 
School & Institutional Trust Land Administrator— 289 — — 
Spokane County Treasurer275 — — — 
Stark County109 — — — 
State of Arkansas273 — — — 
State of Wyoming272 — — — 
Sumter County Tax Collector108 — — — 
Suwannee County Tax Collector170 — — — 
Taylor County318 — — — 
Tennessee Department of Revenue556 — — — 
Texas Comptroller of Public Accounts625 — — — 
Town of Acushnet108 — — — 
Town of Clarkstown291 — — — 
Town of Cranston188 — — — 
Town of Hamburg441 — — — 
Town of Haverstraw654 — — — 
Town of Newington347 — — — 
Town of North Branford379 — — — 
Town of North Hempstead253 — — — 
Town of Plainfield117 — — — 
Report on Payments to Governments 2023
26





Year ended December 31, 2023
United States
Regional/Local - cont.
Government AuthorityTaxes
$’000
Royalties
$’000
Fees
$’000
Infrastructure
Improvements
$’000
Town of Plainville475 — — — 
Town of Wallingford141 — — — 
Township of Byram177 — — — 
Township of Oxford169 — — — 
Township of Rockaway1,824 — — — 
Treasurer State of Iowa240 — — — 
Treasurer State of New Jersey— — 357 — 
Treasurer State of Ohio429 — — — 
Utah State Tax Commission2,447 — — — 
Vermont Department of Taxes429 — — — 
Village of Maybee— 106 — — 
Warren County Georgia244 — — — 
Washington State Department of Revenue197 — — — 
West Virginia State Tax Department390 — — — 
Whiteford Township167 157 — — 
Yakima County109 — — — 
Total Regional/Local44,193 1,806 1,020 — 


Report on Payments to Governments 2023
27





Year ended December 31, 2023
United States
National
Government AuthorityTaxes
$’000
Royalties
$’000
Fees
$’000
Infrastructure
Improvements
$’000
Bureau of Indian Affairs— 644 — — 
Bureau of Land Management— 179 — — 
Internal Revenue Service130,378 — — — 
Total National130,378 823 — — 

Total174,571 2,629 1,020 — 
Report on Payments to Governments 2023
28




CRH-Logo-FullColour-RGB.jpg
CRH plc

1350 Avenue of the Americas
New York
NY 10019
USA

E-mail: mail@crh.com
Telephone: +353 1 404 1000
Website: www.crh.com

Registered Office

42 Fitzwilliam Square
Dublin 2
D02 R279
Ireland

E-mail: crh42@crh.com
Telephone: +353 1 634 4340

CRH® is a registered trade mark of CRH plc.