IEC Guide 115:2023 presents a practical approach to the application of uncertainty of measurement to conformity assessment activities in the electrotechnical sector. It is specifically conceived for use in IECEE Schemes as well as by testing laboratories engaged in testing electrical products to national safety standards. It describes the application of uncertainty of measurement principles and provides guidance on making uncertainty of measurement calculations. It also gives some examples relating to uncertainty of measurement calculations for product conformity assessment testing. IEC Guide 115 has been prepared by the IECEE Committee of Testing Laboratories (CTL) to provide guidance on the practical application of the measurement uncertainty requirements of ISO/IEC 17025 to the electrical safety testing conducted within the IECEE CB Scheme. The IECEE CB Scheme is a multilateral, international agreement, among over 40 countries and some 60 national certification bodies, for the acceptance of test reports on electrical products tested to IEC standards.The aim of the CTL is, among other tasks, to define a common understanding of the test methodology with regard to the IEC standards as well as to ensure and continually improve the repeatability and reproducibility of test results among the member laboratories. The practical approach to measurement uncertainty outlined in this document has been adopted for use in the IECEE Schemes, and is also extensively used around the world by testing laboratories engaged in testing electrical products to national safety standards.