Form: 20-F

Annual and transition report of foreign private issuers pursuant to Section 13 or 15(d)

December 14, 2022

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