hi tiles or panels work depends on your chose and the plumbing wouldn't be overly expensive

It depends on a couple of things. If the pipe work is to be hidden underneath the floorboards then it will be more time consuming, alternatively, the pipe work could be above the floorboards and be boxed in. Either way pricing should not be excessive. Either tiles or panels would be fine, however my preference would always be tiles, for longevity and the cosmetic finish. Hope this helps.

Hi, if the original services run under or by the new position of the bath then the cost would be minimal.
If the the new position requires the hot & cold water supplies plus the drain to be extended from the other side of the bathroom then the extra hours and materials must be taken into consideration wether surface mounted or under floor.
If installed properly the more expensive panels are a reasonable alternative to tiles but sadly it is often used as a cover up job, my own preference would be tiles on a good ‘tanked’ substructure.

Shower paneling is practical and comes in wood backing or plastic, no messy grout lines with these. Tiles are hard wearing and harder work for cleaning. Plumbing should be straight forward, the waste might be a problem. Post photos please. What kind of shower do you require electric or tank fed?