I replaced a whirlpool tub with a standard soaker. I original thought I'd just leave the GFCI plug unused underneath as it was before, but have since decided that's not a good idea since if it ever does trip I'll have no way to reset it. Question: Could I simply terminate the wires in a Jbox? or do I have to actually remove it and pull the wires back to from where they came? OR would it be easiest to just create an access panel in the tile so that the GFCI is accessible? Anyone's thoughts?

I wouldnt have any device unacessable, and i wouldnt want live wire capped off or junctioned directly under my tub that wasnt gfci protected, if your not going to use it disconnect it from where its being fed, or install a gfci breaker on that circuit.

You should not have any connections that are not accessable without using only a screw driver.

And even at that no one in the future will know tha there is an GFCI hidden behind a removable panel is you use one.

IN most cases that would be a dedicated circuit. Just disconnect it at the breaker and abondon it.

But label it at the panel. You never know when someone might want to go the other way.

If the circuit does feed other stuff you can use the removalable panel. BUT REMOVE THE GFCI AND JUST MAKE IT A JUNCTION BOX. And either use a GFCI's are the next location in the circuit or a GFCI breaker.

But much better would be to relocate the circuit so tha nothing would be behind panels.

You are permitted to leave a junction box of any type that is not readily accessible. A screwed on cover or access port is acceptable. Cutting a hole in the drywall or removing the tub is not acceptable access.

Thanks for the feedback. I guess I knew the right answer all along. I'll investigate whats feeding it and disconnect.

I just read my last post and I omitted a key NOT .

You are NOT permitted to leave a junction box of any type that is not readily accessible.