Exhibit 8.1

Subsidiaries of Arqit Quantum Inc.

Name of Subsidiary

    

Jurisdiction of Incorporation

Arqit Limited

United Kingdom

Arqit Inc.

Delaware

Arqit LLC

Delaware

Arqit Italia S.R.L.

Italy

Arqit Quantum PTY Ltd

Australia

Arqit Quantum (Singapore) Pte. Ltd

Singapore