I tend to put the seat level at 425mm. When I demonstrate the slightly higher ( referred to as 'comfort' ) height most older customers say it's much more forgiving.  I would choose the 420mm option every day, regardless, and don't like a low toilet.  Kids can use the chuck-away 'pee step' when their little legs don't reach, but...... "a loo is for life, not just for Xmas"
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