Drain pan for water heaters?

Are drain pans required for water heaters? If so in what cases are/aren’t they required.

Where leakage of the tanks will cause damage (IRC 2006, P2801.5)

Thank you.

And the damage doesn’t have to be structural. The code just says “damage”. If carpet or other flooring would get wet, I recommend a pan.

Drain pans yes, but TPR should not go in the pan.