Finish wall behind bath? Or leave as bare brick?

[JP_]

Some of the old plaster is proving stubborn to remove - yes, I could get it off if I have to, but it's wearing me down!

This bumpy bit is going to be behind a bath. So the wall does not need to be perfect, or finished at all...

My plan is to board the wall and tile, but rather than go to floor, can I just board from a little below the top of the bath level? Is there any reason / advantage to finishing the wall to the floor?

To add - I only have 700mm width, can't really go any wider, so might be handy if one edge of the bath is tucked under the board and tiles.

 

[JobAndKnock]

If it isn't going to be seen I can't see any advantage in doing it. I can see an advantage in stuffing some insulation up the back of the bath, though, and the ends, bottom and front, before you box in, though. Keeps your bath water warm longer!