Cheers for your help Steve,
The pan is 34l which I think off hand is around 7.5 gallons. I don't intend to fill it as being new I wasn't sure how much head space was best left when at the rolling boiling stage. I didn't want a risk of a boil over.
The whole pipe assembly is currently 14mm and sits flush to the floor, the fittings do keep the drilled pipework about 1mm maybe 1.5mm off the base. So yes I see what you mean, the top holes are not far off 18mm from the base.

Buggrit!
Bit miffed about drilling the top holes now, I'll give it a test run with water to see how it syphons. I've run it today with water but really only to check the valve seal was ok. So I'll get a proper pipe on the tap, get a bit of head height and run it off to see what dead space ans volume of water left there is.
Thanks again, much appreciated.