Yes, even more potential confusion! BS7671 is 'fairly' clear in specifying a lower limit of 50V AC. I say 'fairly' clear because it says "exceeding ELV", rather than "exceeding the upper limit of ELV" (and, of course, even 5V is ELV!).I couldn't find a lower limit. Maybe some of us are getting confused because of the 50V lower limit of the Low Voltage Directive.
Kind Regards, John