pvc above breaker box

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Only if it is six feet or more above the top of the panel, and only if there is a drip shield between the drain and the panel. Reference: NEC 110.26(F).
 
If it is not directly above (i.e., in the "footprint" of) the panel, then there is no rule about how far it must be. However, if it is above the required working space (i.e., 30 inches wide and 3-4 feet deep) in front of the panel, then it has to be at least 6.5 feet above the floor. A tall person must be able to stand in front of the panel, without bumping their head against anything. Reference: 110.26(E).
 
This might help for dedicated space and working space from the NECH:

Dedicated Space:
Dedicatedspace.jpg


Working Space:
workingspace.jpg
 
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