Bath waste and overflow are a fitting usually under the taps which prevent overfilling by diverting excess water through the overflow hole and into the drain.

Shower panels not only enhance the beauty of your bathroom but also act as a shield that protects the wall from water splashes, soap scum and other harmful materials that can damage the walls. 

Choosing a wall panel totally depends on your idea of a perfect bathroom.  There are several options available when it comes to bathroom wall panels.  However, a more waterproof solution with better protection is required in splash zones such as the inside walls of your shower enclosure, the region above your bath, and the space behind your basin.