Section D of an EICR (Electrical Installation Condition Report) fixes what the report covers, and Regulation 653.1 of BS 7671 requires it to record the extent, every limitation, the reason for each and the name of the person who agreed it. Limitations are either agreed before you start or operational, met on the day. Sampling is an agreed limitation: IET Guidance Note 3 expects switchgear to be inspected in full and lets final circuit accessories be sampled at 10 to 100 per cent, with the sample increased when defects appear. On the BS 7671:2018+A4:2026 model form, dated 15 April 2026, an FI raised because of a limitation is advisory and no longer makes the report Unsatisfactory.
- Agree the extent and limitations in writing before the job, with the person ordering the report, and put their name in the "Agreed with" box.
- Agreed limitations are settled beforehand; operational limitations are met on the day. They go in separate boxes, each with its reason.
- Guidance Note 3 sampling: boards and switchgear in full, accessories at 10 to 100 per cent, the sample described in Section D and increased when it finds defects.
- Never limit the intake, the boards, the earthing and bonding or the tests at the origin.
- LIM needs a matching entry in Section D and N/V needs a comment. Neither is a classification code.
- On the A4:2026 form only C1 and C2 make a report Unsatisfactory. On the A2:2022 form, withdrawn on 15 October 2026, FI does too.
Why does an EICR have an extent and limitations section?
A periodic inspection is carried out on an installation that is in use. Regulation 651.2 of BS 7671 describes it as a detailed examination "without dismantling, or with partial dismantling as required", backed by tests from Chapter 64. No EICR covers every cable and every termination, so the report has to say what was looked at before anyone can tell what the verdict is worth.
The model form ties the verdict to the scope in three places. Section E gives the "overall assessment of the installation as detailed in Section D". The Section G declaration is signed "taking into account the stated extent and limitations in section D". Section K lists observations "subject to the limitations specified" there. A blank or boilerplate Section D therefore weakens everything else on the report. If you are new to the document, start with What is an EICR? Electrical Installation Condition Report and the inspector's workflow in How to Do an EICR Step by Step: Inspector's Workflow.
What does Section D of the model form ask for?
The A4:2026 model EICR, published by the IET and dated 15 April 2026, heads Section D "Extent and limitations of inspection and testing (see Regulation 651)". It has more in it than most inspectors fill in.
| Part of Section D | What goes there |
|---|---|
| Details of those parts of the installation that have been inspected and tested | The extent: which boards, which circuits, which buildings or floors |
| Agreed limitations including the reasons | Sampling, exclusions and restrictions settled beforehand, each with a reason |
| Agreed with | The name, and sensibly the role, of the person who agreed them |
| Printed default statement 1 | Unless specifically agreed beforehand, cables concealed within trunking and conduits, under floors, in roof spaces and generally within the fabric of the building or underground have not been inspected |
| Printed default statement 2 | No checks have been made for safety alerts, corrective actions or product recalls on equipment forming part of the installation |
| Roof space note | Other electrical equipment housed within an accessible roof space should be inspected |
| Operational limitations including the reasons | What stopped you on the day, with a page reference to the detail |
| "Carried out in accordance with BS 7671:2018 as amended to…" | The amendment date you inspected against |
Two points follow from the printed text. First, concealed cables are already excluded by default, so writing "no inspection of concealed wiring" as an agreed limitation adds nothing. Second, an accessible loft is in scope for the equipment in it: a shower pump, an extractor fan, a PV inverter or a junction box on the joists gets inspected unless you record why it was not. The usual loft findings are covered in Loft and Cellar Wiring: EICR Observations and Codes.
Be just as exact about boundaries. In a block of flats, say whether the report covers the flat alone or the landlord's supply and communal areas as well (EICRs for flats and communal areas).
What is the difference between agreed and operational limitations?
| Agreed limitations | Operational limitations | |
|---|---|---|
| When decided | Before the inspection starts | During the inspection |
| Who decides | Inspector and the person ordering the report, together | Inspector, forced by circumstances |
| Typical examples | Sampling percentage; an excluded outbuilding or tenant's demise; no isolation of the server circuit; no dismantling of fixed equipment | Locked room; loft hatch screwed shut; equipment that could not be isolated; occupier refused access |
| Where recorded | "Agreed limitations including the reasons" box, plus the "Agreed with" name | "Operational limitations including the reasons" box |
| What the reader should learn | What was left out by choice and why | What was missed, why, and what should happen next |
A client can limit the scope to save time or avoid disruption. A client cannot agree away your judgement. Operational limitations are simply facts: record them, give the reason, and recommend how the gap is closed.
A third group, exclusions, covers systems inspected to other standards: fire detection and alarm systems (BS 5839), emergency lighting (BS 5266) and portable appliances (the IET Code of Practice for In-service Inspection and Testing). The fixed wiring that supplies them is part of the installation. Their function is not. Say so in the extent box and recommend that the client holds current records for each; see Emergency Lighting Certificate: BS 5266-1 Testing and Records, Fire Alarm Certificate BS 5839-6: Grades and Categories and PAT Testing Guide UK: Intervals, Tests and Records.
Who has to agree the limitations, and when?
The guidance printed with the model form says the inspector should have agreed the extent and limitations "with the person ordering the Report and with other interested parties (licensing authority, insurance company, mortgage provider and the like) before the inspection was carried out". In practice that means three things.
- Put the scope in the quotation. A price for an EICR is a price for a stated extent. If the figure assumes 20 per cent sampling of accessories, the quotation should say so, and the report should repeat it. Pricing against scope is covered in How to Price an EICR: A Method for Electricians.
- Get it in writing from the right person. On commercial work that is the dutyholder or their representative, because Regulation 4(2) of the Electricity at Work Regulations 1989 puts the duty to maintain the system on them. On a let property it is the landlord or the agent who ordered the report. A tenant can refuse you entry to a room, which is an operational limitation, but a tenant cannot agree a limitation on the landlord's behalf.
- Ask who else relies on the report. An insurer or a licensing authority may set its own minimum scope. A report for an HMO licence that samples half the bedrooms may not be accepted; see EICR for HMOs: Rules, Scope and Common Findings in England.
An email reply saying "agreed" is enough. Quote the date of it in Section D.
How does sampling work under Guidance Note 3?
Sampling is a decision to inspect or test a proportion of something rather than all of it. IET Guidance Note 3 (Inspection & Testing) accepts it where full inspection is impractical and gives suggested minimum samples in tables: Table 3.3 for inspection and Table 3.4 for testing in recent editions, so check the numbering in your own copy. The pattern is consistent. Main switchgear and distribution boards are inspected in full. Final circuit accessories can be sampled at anything from 10 to 100 per cent. Guidance Note 3 does not fix one percentage; you choose it from the age, condition, records and use of the installation.
Three conditions make a sample defensible:
- It is agreed and recorded. State the proportion of what, and where. The schedule of inspections on the A4 form makes this explicit at item 5.17, termination of cables at enclosures: "indicate extent and location of sampling in Section D of the report".
- It is representative. Spread it across boards, floors and areas, and include the oldest parts, the furthest points and anywhere alterations are evident.
- It grows when it finds defects. This is the condition most often skipped, and it is dealt with in the next section.
A worked example shows why sampling exists. An office floor has 180 socket-outlets and 240 luminaires across six distribution boards. A sample of 20 per cent of sockets and 10 per cent of luminaires is 36 sockets and 24 luminaires, 60 accessories in all. At about five minutes to isolate, open, inspect and refit each one, that is five hours. Opening all 420 would take about 35 hours. Those times are an illustration, not a standard, but the ratio is why a commercial quotation has to state the sample. More on commercial scope is in EICR for Commercial Premises: Intervals, Duties and Defects and on timing in How Long Does an EICR Take? Typical Times by Property Type.
Sampling the inspection of accessories is not the same as leaving circuits untested. If circuits are sampled for testing as well, the report must say which were tested and which were not, so nobody reads an untested circuit as a passed one. On a ring final circuit, end-to-end continuity of each conductor is the test that proves the ring is a ring, so do it on every ring you report on (see ring final circuit testing).
In dwellings sampling is rarely justified. A three-bedroom house has perhaps 40 accessories, and the landlord regulations in England expect the installation to be inspected and tested, not a slice of it. Domestic limitations are about access and disturbance: fitted furniture, floor coverings, boxed-in pipework.
When should the sample be increased?
Guidance Note 3 treats the first sample as a starting point. If it turns up defects, you widen it, and if defects keep appearing you go to 100 per cent of that type of item. The table below is working practice built on that principle, not a quotation from the guidance.
| What the sample finds | Sensible response |
|---|---|
| One isolated defect, such as a single loose terminal | Code it, then open more accessories on the same circuit |
| The same defect repeated, such as missing cpc sleeving at several points | Treat it as systematic: inspect every accessory of that type on the affected circuits |
| Signs of unskilled alteration in one area | Inspect that area in full, including junction boxes you can reach |
| Thermal damage at an accessory | Inspect every accessory on that circuit and check the load against the protective device |
| Test results that do not match the board schedule or previous records | Test every circuit on that board rather than a sample |
| Defects on several boards | Stop and speak to the client: the agreed scope and price no longer fit the installation |
Record it. "Initial sample 20 per cent of socket-outlets; increased to 100 per cent on circuits 4 and 7 of DB2 after loose terminations were found (observations 3 and 5)" tells the reader exactly what happened. If the client refuses the wider sample, that refusal becomes an agreed limitation with their name against it.
What must never be limited?
You sign Section G to say the report is an accurate assessment of the installation, taking the stated limitations into account. Some items carry so much of that assessment that leaving them out makes the declaration meaningless.
| Item | Why it matters | If full access is impossible |
|---|---|---|
| Visual check of the intake: service head, earthing arrangement, meter tails, isolator | Item 1.0 on the schedule; damage here is reported to the client and passed to the distributor or supplier | Nothing to dismantle, so there is rarely a reason to miss it (see smart meter and isolator issues on EICRs) |
| Opening the consumer unit or distribution boards | Terminations, thermal damage, device types and ratings and RCD provision can only be seen with the cover off | Arrange a shutdown; a board that cannot be opened is not within the extent |
| Earthing conductor and main protective bonding | Fault protection depends on them (see main protective bonding) | A hidden bonding connection is a limitation to record, with a continuity test from the main earthing terminal as the fallback |
| Ze and prospective fault current at the origin | Confirms the means of earthing and the breaking capacity of the devices (see Ze and prospective fault current) | Where the supply cannot be interrupted, measure the loop impedance live at the board and record that Ze was not measured with the earthing conductor disconnected |
| Zs at the furthest point of the circuits tested | Confirms disconnection times against Maximum Zs Values BS 7671: Tables, 80% Rule and Ze | State which circuits were measured |
| Insulation resistance | Deterioration of insulation is what periodic inspection exists to find (see the insulation resistance testing guide) | Test line and neutral together to earth; Regulation 643.3 allows 250 V d.c. where equipment cannot be disconnected, with 1 MΩ still the minimum |
| RCDs providing additional protection | The last line of defence against shock (see RCD testing explained) | If an instrument test is refused, operate the test button and record the limitation |
If a client will not allow the boards to be opened or the origin tests to be done, you have two honest options. Decline the work, or narrow the stated extent to the part you can assess, since Regulation 651.4 recognises a report on "an installation, or any part of an installation". Do not write a whole-installation extent over a partial inspection.
How are LIM, N/V and N/A recorded on the schedules?
The schedule of inspections on the model form has seven outcome headings: acceptable (a tick), unacceptable (C1 or C2), improvement recommended (C3), further investigation (FI), not verified (N/V), limitation (LIM) and not applicable (N/A). The last three are not codes and never go in Section K on their own.
| Entry | Meaning | Example | What else is needed |
|---|---|---|---|
| N/A | The item does not exist in this installation | Section 701 items in a unit with no bath or shower | Nothing |
| LIM | The item exists but was not inspected or tested because of a limitation | Cables above a ceiling with no access | A matching entry in Section D |
| N/V | The item could not be verified and no limitation covers it | Fire sealing where cables pass through a floor, not visible | A comment explaining why |
The ECA's technical team has put the distinction plainly: a LIM is something agreed before the inspection or agreed operationally during it, while an N/V is something not inspected that was never discussed with the client, which hints that the inspector has not done something unless the report explains it. The practical rule is that every LIM should trace back to a line in Section D, and an N/V with no comment is a question you will be asked later.
The A4 schedule builds the link in. Items 5.10 (concealed cables in prescribed zones) and 5.11 (cables under floors, above ceilings or in walls adequately protected) both carry the note "see Section D", because the printed default statement already excludes concealed cables. LIM is the normal entry for those two items on almost every job.
On the schedule of test results the same logic applies to single cells. Where a test could not be done, enter LIM in the cell and explain in the remarks column: "IR line to line not tested, fixed equipment could not be disconnected; L+N to E 500 V >200 MΩ". Never leave a cell blank and never enter a value you did not measure. The column conventions are in How to Fill In a Schedule of Test Results, Column by Column.
How do limitations affect the Satisfactory or Unsatisfactory outcome?
Limitations do not change the outcome. They change what the outcome covers. A Satisfactory report with limitations says the parts you assessed were satisfactory, which is why vague limitations are worse than none.
What has changed is how FI works. Amendment 4 was published on 15 April 2026 and Amendment 2 is withdrawn on 15 October 2026, dates confirmed in NICEIC's Amendment 4 guidance, so both forms are in circulation.
| A2:2022 model form | A4:2026 model form | |
|---|---|---|
| FI wording | Further investigation required without delay | Further investigation is advised |
| Effect of FI on the outcome | Unsatisfactory | None: advisory |
| Layout of Section K | One list of observations | C1 and C2 in one table, C3 and FI in another |
| What makes the report Unsatisfactory | Any C1, C2 or FI | Any C1 or C2 |
Section E of the A4 form states that an observation coded C3 or FI "is advisory and does not affect the overall assessment but should be given due consideration". The notes for the person producing the report add that where "the inspection has identified an issue which the inspector is unable to verify due to the extent and limitations, it is to be recorded within Section K as FI". The IET's Wiring Matters (issue 110, July 2026) explains that C3 and FI were separated from C1 and C2 to make clear they do not produce an Unsatisfactory outcome, and reminds inspectors that periodic inspection is not a fault-finding exercise.
For limitations, that leads to three working rules on an A4 report:
- Code the evidence you have. If you could not open a junction box but the lid is discoloured and there is a smell of overheating, you have evidence of a potentially dangerous condition. That is a C2 on what you can see, not an FI; Electrical Safety First's Best Practice Guide 4 is the industry reference for choosing the code. On the A4 form an FI will not make the report Unsatisfactory, so do not use it to carry a danger you have already found.
- Use FI for a suspected problem you could not pin down. A circuit showing 1.5 MΩ that you could not split because half of it is behind a locked door is the textbook case: above the 1 MΩ minimum in Table 64, but below the 2 MΩ at which Guidance Note 3 expects the cause to be looked into (see low insulation resistance troubleshooting). Say what you measured, what stopped you and what the investigation should involve. Wording is covered in How to Write EICR Observations That Stand Up and the codes in EICR Observation Codes Explained: C1, C2, C3 and FI.
- Use LIM alone where nothing suggests a problem. A locked bedroom with healthy test results on its circuits is a limitation and a recommendation to return. It is not an observation.
On rented dwellings in England there is a further point. The Electrical Safety Standards in the Private Rented Sector (England) Regulations 2020 require inspection and testing at least every five years and give the landlord 28 days where a report requires further investigative or remedial work. GOV.UK's guidance for landlords still treats FI as work to be completed in that period, and the penalty for a breach is up to £40,000. So write an FI on a let property in plain terms, and tell the landlord in the covering email what it means. The duties are set out in Landlord EICR Regulations in England: The Electrician's Guide, and what follows a failed report in Unsatisfactory EICR: What Happens Next (Landlords & Electricians).
What wording should go in the extent and limitations boxes?
Adapt these to the job. Do not paste them in unread.
Details of those parts of the installation inspected and tested
The complete fixed electrical installation of the dwelling from the consumer unit in the hallway, including the detached garage supplied from circuit 8. The fire detection system, intruder alarm and portable appliances are outside the scope of this report.
Agreed limitations including the reasons
Sampling: 20 per cent of socket-outlets and 10 per cent of luminaires on each circuit opened and inspected, spread across all floors and including the furthest point of each circuit. All distribution boards opened. Sample increased to 100 per cent on lighting circuits L2 and L5 of DB3 after defects were found (observations 4 and 7). Agreed with: the facilities manager, by email on 2 October 2026.
Insulation resistance on circuits 3 and 6 tested L+N to E only, because the boiler and cooker hood could not be disconnected. No removal of kitchen units or built-in furniture. Agreed with: the landlord.
Operational limitations including the reasons
Bedroom 3 not inspected: locked, key not available. The circuits serving it were tested at the consumer unit and at the nearest accessible point. Recommend the room is inspected at the earliest opportunity.
RCD protecting circuits 9 to 12 not instrument tested: it supplies a refrigeration unit the occupier would not allow to be interrupted. Test button operated correctly. Recommend an instrument test at the next planned shutdown.
Each entry tells the reader what was not done, why, and what should happen next.
What are the most common mistakes with limitations?
| Mistake | Why it is a problem | Better |
|---|---|---|
| Section D left blank | No inspection is unlimited, so the report is plainly wrong | At least state the extent and the access you had |
| "Limited access to some areas" | Nobody can tell which areas | Name the room, the circuit and the reason |
| "10% sampling" with nothing else | No record of what was sampled or where | Proportion, item type, location and whether it was increased |
| LIM entered where the item could have been inspected | It reads as a shortcut, and usually is one | Inspect it, or agree and record the limitation first |
| Limitation agreed with the tenant | The tenant did not order the report | Record it as operational and tell the landlord |
| Sample not widened after defects | The one condition that makes sampling defensible is missing | Widen it, or record the client's refusal |
| Limitations written to fit a low price | The declaration is still yours | Price the scope the installation needs |
The defects that turn up most often once you do look are listed in EICR Fails: The Ten Most Common C1 and C2 Observations.
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