This formula is valid at frequencies away from strong atomic or molecular resonances (where ε ε would have a large imaginary part) and at frequencies that are much below both the material's plasma frequency (dependent on the density of free electrons in the material) and the reciprocal of the mean time between collisions involving the conduction electrons. In good conductors such as metals all of those conditions are ensured at least up to microwave frequencies, justifying this formula's validity. For example, in the case of copper, this would be true for frequencies much below 10 Hz.