Not necessarily. Sometimes the bath isn't 100% level which would be a problem.
Start by marking a height about 1/2 a tile up from the bath then mark where tiles will come in at the ceiling and skirting (or floor). Check there are no small cuts left at top or bottom, if there are the adjust starting line to keep cuts a decent size.
surely you would level youre bath ? find centre of the wall you are to tile ...full tile working both ways of line (equal cuts each end)if the tiles continue past the bath, strait batton following level of the bath and up u go....remove batton next day and work down to the skirting. ps little tip small bead of silicone bath to wall before u start tiling and while im tipping fill the bath before you start (weight and all that) hope it helps.
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