Unlike a spinal, it is acceptable to perform an epidural at any vertebral level, using an appropriate technique. It is not limited to the lower lumbar region. Because of this, it can provide anaesthesia for surgery to higher anatomical sites. This commonly includes surgery to the upper abdominal and thoracic organs.
The most common reason for using an epidural in routine practice is to provide high quality extended post-operative pain relief. For this reason, the technique is generally reserved for those procedures likely to result in moderate to severe pain of medium to long duration.