Dividends

It is proposed to pay an Interim Dividend of US$0.22 per Ordinary Share on 25 September 2020 to shareholders registered at the close of business on 4 September 2020.

The 2020 interim dividend was declared in US Dollar and will be paid wholly in cash. If shareholders receive dividend payments in euro or Pounds Sterling, the exchange rate was set on Friday, 11 September 2020 (US$1 : EUR€0.8437927 / US$1 : GBP£0.7794852).

Existing currency elections and currency payment defaults will remain in place unless revoked or otherwise amended by shareholders. Therefore, the 2020 interim dividend will be paid in euro, Pounds Sterling and US Dollar to shareholders in accordance with their existing payment instructions. If no such instructions are in place, the currency for dividend payments will be based on shareholders’ addresses on CRH’s Share Register, or will, in the case of shares held in the CREST system, continue to be paid automatically in euro, unless a currency election is made. In respect of the 2020 interim dividend, the latest date for receipt of currency elections is 4 September 2020.

With effect from the 2020 interim dividend, shareholders holding their shares in the CREST system will have the option to elect to receive dividends electronically via the CREST system. CREST holders wishing to avail of this facility should follow the applicable procedures in the CREST Operating Manual.

Dividends are paid to shareholders on the Register of Members on the record date for the dividend. Record dates are set by the LSE and Euronext Dublin. An interim dividend is normally declared by the Board of Directors in August of each year and is generally paid in September/October. A final dividend is normally recommended by the Board of Directors following the end of the fiscal year to which it relates and, if approved by the shareholders at an AGM, is generally paid in April/May of that year.

The payment of future cash dividends will be dependent upon future earnings, the financial condition of the Group and other factors.

Shareholders who wish to have their dividends paid direct to a bank account, by electronic funds transfer, can do so. The benefits and steps to register for electronic payments are set out in the Electronic Payments Leaflet.

Dividends are generally paid in euro. However, to avoid costs to shareholders, dividends are paid in Pounds Sterling and US Dollars to shareholders whose address, according to CRH’s Share Register, is in the UK and the US respectively (unless they require otherwise). However, where shares are held in the CREST system, dividends are automatically paid in euro unless a currency election is made.

Shareholders holding their shares in the CREST system have the option to elect to receive dividends electronically via the CREST system. CREST holders wishing to avail of this facility should follow the applicable procedures in the CREST Operating Manual.

Dividends in respect of 7% ‘A’ Cumulative Preference Shares are paid half-yearly on 5 April and 5 October.

Dividends in respect of 5% Cumulative Preference Shares are paid half-yearly on 15 April and 15 October.

Dividend Withholding Tax (DWT) must be deducted from dividends paid by an Irish resident company, unless a shareholder is entitled to an exemption and has submitted a properly completed exemption form to the Company’s Registrars, Link Asset Services, Link Registrars Limited. DWT applies to dividends paid by way of cash or by way of shares under a scrip dividend scheme and is deducted at the standard rate of Income Tax (currently 25%). Non-resident shareholders and certain Irish companies, trusts, pension schemes, investment undertakings and charities may be entitled to claim exemption from DWT. Copies of the exemption form may be obtained from the Registrars. Shareholders should note that DWT will be deducted from dividends in cases where a properly completed form has not been received by the record date for a dividend. Individuals who are resident in Ireland for tax purposes are not entitled to an exemption.