Exhibit 8.1

List of subsidiary companies

At 31 December 2014

The principal operating subsidiary companies of the Rio Tinto Group are listed in Note 34 to the 2014 Financial statements. The principal intermediate holding companies and group finance companies are as follows:

Company and country of incorporation	Principal activities	Class of shares held	Proportion of class held		Group interest
			%		%
Australia
Australian Coal Holdings Pty Limited	Holding company	‘A’ Class		100		100
		Ordinary shares		100		100
Hamersley Holdings Limited	Holding company	Ordinary shares		100		100
North IOC Holdings Pty Limited	Holding company	Ordinary shares		100		100
North Limited	Holding company	Ordinary shares		100		100
Pacific Aluminium Pty Limited	Holding company	Ordinary shares		100		100
Peko-Wallsend Pty Limited	Holding company	Ordinary shares		100		100
Rio Tinto (Commercial Paper) Limited	Finance company	Ordinary shares		100		100
Rio Tinto Finance Limited	Finance company	Ordinary shares		100		100
Rio Tinto Finance (USA) Limited	Finance company	Ordinary shares		100		100
Rio Tinto Investments One Pty Limited	Holding company	Ordinary shares		100		100
Rio Tinto Investments Two Pty Limited	Holding company	Ordinary shares		100		100
Robe River Limited	Holding company	Ordinary shares		100		100
Bermuda
North IOC (Bermuda) Holdings Limited	Holding company	Ordinary shares of BMD 1.00 each		100		100
North IOC (Bermuda) Limited	Holding company	Ordinary shares of BMD 1.00 each		100		100
QIT Madagascar Minerals Ltd.	Holding company	Ordinary shares of USD 1.00 each		100		100
Canada
46117 Yukon Inc.	Holding company	Common shares		100		100
535630 Yukon Inc	Holding company	Common shares		100		100
7999674 Canada Inc.	Holding company	Common shares		100		100
Rio Tinto Canada Inc	Holding company	Class B shares no par value		100		100
		Class C shares no par value		100		100
		Class D shares no par value		100		100
Rio Tinto Finance Canada Inc.	Finance company	Common shares		100		100
Namibia
Skeleton Coast Diamonds Limited	Holding company	Shares of NAD 2.00 each		100		100
Netherlands
Oyu Tolgoi Netherlands BV	Holding company	Ordinary shares of EUR 100.00 each		65		51
Rio Tinto Eastern Investments BV	Holding company	Ordinary shares of EUR454.00 each		100		100
Turquoise Hill Netherlands Cooperatif UA	Holding company	Ordinary shares of EUR 100.00 each		100		51
South Africa
Richards Bay Mining Holdings (Pty) Limited	Holding company	Ordinary shares of ZAR1.00 each		100		100
Richards Bay Titanium Holdings (Pty) Limited	Holding company	A Ordinary shares of ZAR 1.00 each		100		100
		B Ordinary shares of ZAR 1.00 each		100		100
United Kingdom
Rio Tinto European Holdings Limited	Holding company	Ordinary shares of GBP 1.00 each		100		100
Rio Tinto Finance plc	Finance company	Ordinary shares of GBP 1.00 each		100		100
Rio Tinto International Holdings Limited	Holding company	Ordinary shares of GBP 1.00 each		100		100
Rio Tinto Investments Limited	Holding company	Ordinary shares of GBP 1.00 each		100		100
Rio Tinto Namibian Holdings Limited	Holding company	Ordinary shares of GBP 1.00 each		100		100
Rio Tinto Overseas Holdings Limited	Holding company	Ordinary shares of GBP 1.00 each		100		100
Rio Tinto Simfer UK Limited	Holding company	Ordinary shares of USD 1.00 each		100		100
Rio Tinto Western Holdings Limited	Holding company	Ordinary shares of GBP 1.00 each		100		100
		Preference shares of AUD 100.00 each		100		100
		Preference shares of USD 90.00 each		100		100
United States of America
Rio Tinto America Holdings Inc.	Holding company	Common shares of USD 0.01 each		100		100
Rio Tinto America Inc.	Holding company	Common shares of USD 100.00 each		100		100
Rio Tinto Minerals Inc.	Holding company	Common shares of USD 0.01 each		100		100