Hooking up a HPWC this week. Permit pulled and electrician booked but I am the type of person who really wants to understand how everything works... Understand the HPWC does not use the neutral wire as the 240v comes from the delta between L1 & L2. My question is what to do with the Neutral wire both in the HPWC and in my panel. Here is my assumption, let me know if this is wrong; Inside the HPWC: Ground + L1 + L2 connected. Neutral gets capped (unused). Inside the panel: Ground into ground bar, L1 + L2 connect to breaker. Neutral to ground/neutral bar. This is a main breaker panel (not sub panel) and my understanding is that N and G are the same within the panel. If the above is correct, the reason why I am confused is because the line in the manual below. Why would the neutral need to be connected to the panel (ground/neutral bar) if its unused in the HPWC? Ground connection Always connect the Neutral at the service to Earth ground. Ground fault protection is not possible unless the Neutral (center tap on the service transformer) is connected to an Earth ground. If Ground is not provided by the electrical service, you must install a grounding stake nearby. The grounding stake must be connected to the ground bar in the main breaker panel, and Neutral connected to Ground at that point.