(1) The employer must ensure that when a tagout device is used on an energy isolating device that is capable of being locked out, the tagout device is attached at the same location that the lockout device would have been attached. The employer must also ensure that the tagout program will provide safety that is equivalent to a lockout program.

(2) To demonstrate that a tagout program provides safety that is equivalent to a lockout program, the employer must demonstrate full compliance with all tagout requirements and any other measures necessary to provide equivalent safety. Other measures include:

(a) Implementing additional safety measures such as the removal of an isolating circuit element;

(b) Blocking a controlling switch;

(c) Opening an extra disconnecting device; or

(d) Removing a valve handle to reduce the likelihood of inadvertent energization.