If you assume a supply voltage of 230 then you have to use the ratings of the appliances at 230V, not 240V
think I know what you are getting at BAS
do you mean "If you assume a supply voltage of 230 then you have to
adjust the ratings of the appliances
for 230V, not 240V
rerate them I should have said
then I agree
Without wishing to speak for him, I believe that he doesn't mean that at all.
The only time it's acceptable to use 230V in a calculation for an electric shower element is when working out the resistance,
if you know that the rating by the manufacturer is the power dissipated
at 230V.
Showers, amongst other appliances, are specified by the manufacturer to have <some power rating> at <some supply voltage>. For example, 10.5kW at 240VAC.
Usually, they also state the rated power at 230VAC, e.g. 10.1kW. If they don't, then you can simply work it out. This isn't an "adjustment" of the rating, or a re-rating, or a de-rating, or anything else - it's just an understanding of what the resistance is of the element that the manufacturer has manufactured, and the current that it will draw.
For this reason, it isn't competent to design an electric shower circuit to work at 230V, because it be overloaded when the
real-life supply voltage of 240V is applied.