Exhibit 8.1
Significant Subsidiaries as at July 31, 2020
Name | Jurisdiction of Incorporation or Organization | |
| Ferguson Enterprises, LLC | United States | |
| Ferguson Finance (Switzerland) AG | Switzerland | |
| Ferguson Group Holdco Limited | England and Wales | |
| Ferguson Holdings Limited | Jersey | |
| Ferguson Holdings (Switzerland) AG | Switzerland | |
| Ferguson Swiss Holdings Limited | England and Wales | |
| Ferguson UK Holdings Limited | England and Wales | |
| Woseley Capital, Inc. | United States | |
| Woseley UK Limited | England and Wales |
