Abstract: A spacer for a flush toilet is an insert block locatable between the base of a toilet pedestal and the floor. The spacer has a passage therethrough from top to bottom constituting a soil pipe extension and located to mate with the soil pipe and the toilet outlet. Preferably the spacer comprises a series of sub-spacers to allow for raising the toilet as much or as little as necessary. Sealing lugs are provided for sealing against soil leakage. Arm rests may be provided supported at least partially on cross members located in trough passages of the sub-spacers and the arm rests may be hingable out of their "in use" position to allow easy access of a wheelchair.