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Exhibit 107

Calculation of Filing Fee Tables

Form S-8

(Form Type)

Ferguson plc

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

 

               
Security Type   

Security

Class

Title

 

Fee

Calculation

Rule

  Amount
Registered(1)
  Proposed
Maximum
Offering
Price Per
Share
  

Maximum
Aggregate
Offering

Price

  

Fee

Rate

   Amount of
Registration
Fee
               
Equity    Ordinary shares,
par value £0.10
per share,
reserved for
issuance of
future grants
pursuant to the
Ferguson plc
2023 Omnibus
Equity
Incentive Plan
  Other(2)   8,775,000(3)   $167.953    $1,473,783,187.500    0.00014760    $217,530.40
         
Total Offering Amounts      $1,473,783,187.500       $217,530.40
         
Total Fee Offsets            N/A
         
Net Fee Due                  $217,530.40

 

(1)

Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement on Form S-8 shall be deemed to include such additional ordinary shares which become issuable under the Ferguson plc 2023 Omnibus Equity Incentive Plan (the “Plan”) to prevent dilution in the event of any stock dividend, stock split, recapitalization or any other similar transaction pursuant to the terms of the Plan.

(2)

Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(c) and Rule 457(h) of the Securities Act. The price per share and aggregate offering price are calculated on the basis of $167.953, the average of the high and low price per ordinary share of Ferguson plc on the New York Stock Exchange on November 24, 2023, a date within five business days prior to the date of filing this Registration Statement.

(3)

Represents (i) 6,750,000 ordinary shares reserved and available for issuance to eligible persons under the Plan and (ii) an additional 2,025,000 ordinary shares that may again become available for issuance to eligible persons under the Plan pursuant to the recycling provisions of the Plan.