CRH : Payments to Governments Report 2024

Published: 2025-06-26 04:56:16 ET CRH

Published on 06/26/2025 at 04:56

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 https://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 https://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 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. 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,

Directors

June 25, 2025

Overview

Infrastructure

Taxes

Royalties

Fees

Improvements

Total

Country

$'000

Australia

1,380

1,495

2,875

Canada

12,615

2,311

14,926

Denmark

545

France

7,326

1,434

8,760

Ireland

23,703

168

23,871

Isle of Man

213

Netherlands

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

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

Taxes

Royalties

Fees

Infrastructure Improvements

Government Authority

$'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

National

Taxes

Royalties

Fees

Infrastructure Improvements

Government Authority

$'000

Australian Taxation Office

1,247

Total National

1,247

Total

1,380

1,495

Canada

Regional/Local

Taxes

Royalties

Fees

Infrastructure Improvements

Government Authority

$'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

National

Taxes

Royalties

Fees

Infrastructure Improvements

Government Authority

$'000

Canada Revenue Agency

6,788

Total National

6,788

Total

12,615

2,311

Denmark

National

Taxes

Royalties

Fees

Infrastructure Improvements

Government Authority

$'000

Danish Tax Agency (Skat)

545

Total National

545

France

Regional/Local

Taxes

Royalties

Fees

Infrastructure Improvements

Government Authority

$'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

National

Taxes

Royalties

Fees

Infrastructure Improvements

Government Authority

$'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

Taxes

Royalties

Fees

Infrastructure Improvements

Government Authority

$'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

National

Taxes

Royalties

Fees

Infrastructure Improvements

Government Authority

$'000

Revenue Commissioners

21,220

Total National

21,220

Total

23,703

168

Isle of Man

National

Taxes

Royalties

Fees

Infrastructure Improvements

Government Authority

$'000

Department of Economic Development

213

Total National

213

Netherlands

National

Taxes

Royalties

Fees

Infrastructure Improvements

Government Authority

$'000

Central Government Real Estate Agency (Rijksvastgoedbedrijf)

290

Total National

290

Philippines

Regional/Local

Taxes

Royalties

Fees

Infrastructure Improvements

Government Authority

$'000

Barangay Minuyan, Norzagaray, Bulacan

102

Iligan City Treasurer's Office

143

Total Regional/Local

143

102

National

Taxes

Royalties

Fees

Infrastructure Improvements

Government Authority

$'000

Bureau of Internal Revenue

859

Total National

859

Total

1,002

102

Poland

Regional/Local

Taxes

Royalties

Fees

Infrastructure Improvements

Government Authority

$'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

National

Taxes

Royalties

Fees

Infrastructure Improvements

Government Authority

$'000

National Fund for Environmental Protection and Water Management

849

Total National

849

Total

7,306

2,123

668

Romania

Regional/Local

Taxes

Royalties

Fees

Infrastructure Improvements

Government Authority

$'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

National

Taxes

Royalties

Fees

Infrastructure Improvements

Government Authority

$'000

National Agency for Fiscal Administration

586

570

Total National

586

570

Total

586

2,123

433

Serbia

National

Taxes

Royalties

Fees

Infrastructure Improvements

Government Authority

$'000

Ministry of Finance

355

Ministry of Mining and Energy

276

Total National

355

276

Slovakia

National

Taxes

Royalties

Fees

Infrastructure Improvements

Government Authority

$'000

Mining Bureau

446

Total National

446

Switzerland

Regional/Local

Taxes

Royalties

Fees

Infrastructure Improvements

Government Authority

$'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

Taxes

Royalties

Fees

Infrastructure Improvements

Government Authority

$'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

National

Taxes

Royalties

Fees

Infrastructure Improvements

Government Authority

$'000

State Tax Service Ukraine

1,212

Total National

1,212

Total

1,581

1,014

United Kingdom

Regional/Local

Taxes

Royalties

Fees

Infrastructure Improvements

Government Authority

$'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

Disclaimer

CRH plc published this content on June 26, 2025, and is solely responsible for the information contained herein. Distributed via Public Technologies (PUBT), unedited and unaltered, on June 26, 2025 at 08:55 UTC.