The danger of a lost neutral is greatest on TN-C-S (Protective Multiple Earthing) installations, which are the most common earthing arrangement in the UK. On a TN-C-S system, the supply neutral and earth are combined into a single PEN (Protective Earth and Neutral) conductor from the transformer to the property's service head. At the service head, the PEN conductor is split into separate neutral and earth conductors.
If the PEN conductor (or the neutral on the supply side of the split) becomes open circuit, the main earthing terminal (MET) at the property is no longer connected to the DNO's earth. Instead, the MET voltage rises to whatever voltage is being dropped across the loose connection by the load current. In a worst-case scenario, this can be up to 230V.
This means every piece of metalwork bonded to the MET — gas pipes, water pipes, central heating pipework, radiators, taps, boiler casings, and any Class I appliance — becomes live at up to 230V with respect to true earth. Anyone touching this metalwork while also in contact with true earth (standing on a wet floor, touching an outside tap) receives a potentially fatal electric shock.
This is why BS 7671 requires specific precautions where PME conditions apply. Extraneous-conductive-parts — metallic water and gas installation pipes, other metallic pipework and ducting, central heating systems, and exposed metallic structural parts — must be connected to the main earthing terminal by protective bonding conductors (Regulation 411.3.1.2), and under PME the main protective bonding conductor must be sized against the PEN conductor of the supply using Table 54.8 (Regulation 544.1.1), which gives a larger conductor than a TN-S or TT supply would need. BS 7671 also restricts the use of a PME earthing facility in higher-risk locations — caravan and camping parks (Regulation 708.553.1.14), construction sites (Regulation 704.411.3.1), marinas and boats (Regulation 709.411.4), and outdoor EV charging points (Regulation 722.411.4.1).