CHANGE IN LISTING ARRANGEMENTS

IMPORTANT INFORMATION FOR SHAREHOLDERS WHO HELD CRH ORDINARY SHARES IN CERTIFICATED (I.E. PAPER) FORM PRIOR TO 25 SEMPTEMBER 2023. SHAREHOLDERS WHO HOLD CRH ORDINARY SHARES THROUGH A BROKER SHOULD DISCUSS THEIR HOLDING ARRANGEMENTS AND RELATED MATTERS WITH THEIR BROKER.

A helpline is in place to address any queries in relation to the new share registration arrangements or the recommended actions for shareholders who, prior to the Listing Changes, held their Ordinary Shares in certificated (i.e. paper) form ("Registered Shareholders") which are outlined below. The contact details for the helpline are available here.

BACKGROUND

With effect from 25 September 2023 (the “Effective Date”), the Company’s primary listing is on the New York Stock Exchange (“NYSE”). While CRH’s Ordinary Shares continue to trade on the London Stock Exchange (“LSE”) they have been de-listed from Euronext Dublin (together the “Listing Changes”). Further details regarding the Listing Changes, including the answers to Frequently Asked Questions, are set out in a circular issued to shareholders on 9 May 2023, which is available here.

A summary of important information in relation to the Listing Changes for Registered Shareholders is set out in the sections below, including details of the actions to be taken to ensure the continued efficient management of shareholdings. The full text of the communications sent to Shareholders on these issues is available below:

Responsibility for day-to-day management of CRH’s Register of Members has transferred from Computershare Investor Services (Ireland) Limited (“Computershare Ireland”) to Computershare Trust Company N.A. (“Computershare US”). Computershare US’ contact details are available here.

Computershare US has sent a Statement of Holding to all Registered Shareholders, which confirms the number of Ordinary Shares held and contains a new and unique Holder Account Number (“HAN”). This HAN should be kept safe as it will be needed to manage shareholdings and to engage with Computershare US. Any share certificates previously issued have been cancelled and are no longer valid. Instead, shareholdings are now evidenced by a Statement of Holding, which can be provided to a broker if a Registered Shareholder is transferring shares, including for the purpose of a sale.

Registered Shareholders are recommended to register for the Computershare US Investor Center. By doing so they can register their payment preferences for the receipt of dividends and generally manage their shareholding online. The process to register for the Computershare US Investor Center is detailed here. Registration with the Computershare US Investor Center is required even where Registered Shareholders have previously registered with Computershare Ireland’s Investor Center.

Information on shareholding transactions prior to 25 September 2023 will continue to be maintained by Computershare Ireland and will remain accessible on Computershare Ireland’s Investor Centre which can be accessed here. Please note, the Shareholder Reference Number (SRN) issued to Registered Shareholders by Computershare Ireland on 24 August 2023 will be needed to access historic information.

Registered Shareholders who wish to have their dividends paid into their bank account or to receive their dividend in a particular currency will need to register those details through the Computershare US Investor Center. The process to register these details is detailed here.

Irish Withholding Tax

Irish Dividend Withholding Tax (“DWT”), currently at a rate of 25%, will continue to apply to CRH dividend payments following the Listing Changes unless a shareholder is entitled to an exemption and has submitted a valid DWT exemption form. Any exemptions currently in place have been transferred to Computershare US and do not need to be re-submitted (unless they have expired under the timeframe set by the Irish Revenue Commissioners). Further details on DWT and all relevant forms can be obtained from the Irish Revenue Commissioners’ website – www.revenue.ie.

US Tax Certification

Computershare US as Transfer Agent will also be required to apply a US backup withholding of 24% on dividend payments, unless a US tax certification document known as a W-8 for non-US shareholders, or a W-9 for US shareholders, is completed and returned to them.

Sample instructions for the completion of a W-8 form, provided by the Internal Revenue Service (“IRS”), are available here. Please note that your Foreign Tax Identification Number to be completed on the form is the tax identification number issued to you by your home jurisdiction (e.g. your PPS Number if you are an Irish resident shareholder). The US tax certification can be completed online once Registered Shareholders have registered for the Computershare US Investor Centre (see New Share Registration Arrangements section). Details on how to complete the certification online are available here.

Please note, if US backup withholding is applied to a dividend, information on obtaining a refund is available from the US Internal Revenue Service at www.irs.gov. Refund requests are made using a form 1040-NR (U.S. Non-resident Alien Income Tax Return).

With effect from 25 September 2023, completion of a specific stock transfer form and a US medallion signature guarantee (“MS Guarantee”) is required in order to transfer Ordinary Shares from an account on CRH’s Register of Members to another shareholder on the Register of Members or to a broker holding Ordinary Shares within the US settlement system, the Depository Trust Company (DTC).

A copy of the required stock transfer form can be found on Computershare’s website, www-us.computershare.com/Investor/#Company, together with instructions on how to complete the form.

A MS Guarantee is a special authentication stamp that is used as a fraud prevention measure on a stock transfer form when a person transfers US listed securities. A number of broker firms based in Ireland can arrange MS Guarantees. A non-exhaustive list of MS Guarantee providers is available on the Computershare website (https://www.computershare.com/us/what-is-a-medallion-guarantee).

Stamp Duty / Non-broker transfers

The Irish Revenue Commissioners have confirmed in response to a submission made by the Company that transfers of Ordinary Shares within DTC will not be subject to Irish stamp duty.

However, stamp duty may continue to be payable on certain other share transfers following the Listing Change. The current rate of stamp duty is 1% of the greater of the price paid or the market value of the shares acquired subject to certain exemptions. Shareholders should liaise with their broker or their personal financial adviser to establish if stamp duty will be payable on any share transfer.

  • Keep the Holder Account Number (“HAN”) and Statement of Holding issued by Computershare US safe as they will be needed to manage your shareholding and when you engage with Computershare US.
  • Keep the Shareholder Reference Number (“SRN”) issued by Computershare Ireland on 24 August 2023 safe as it will be needed to access historical information regarding shareholdings and transactions that pre-date 25 September 2023 and when engaging with Computershare Ireland.
  • Register for the Computershare US Investor Center.
  • Register bank account details and dividend payment preferences on the Computershare US Investor Center. Registered Shareholders who do not register their preference will receive a dividend cheque in US Dollars by post.
  • Complete and return a US tax certification document (W-8 or W-9).
  • Contact your broker (or financial adviser if applicable) if you have queries relating to the transfer or sale of your shares, obtaining a MS Guarantee or whether stamp duty might be payable.