Blue-tongued skinks are terrestrial animals that spend their lives on the ground, so floor space matters far more than height when you plan an enclosure. A heavy-bodied adult needs room to walk, turn, dig, and stretch out, and a cramped enclosure is one of the most common causes of stress and obesity in captivity. The widely accepted minimum for a single adult is a footprint on the order of a four-foot-long enclosure, with more space always being better.
Because length and width drive welfare here, a long, wide, low enclosure suits a skink far better than a tall vertical one. The extra horizontal space lets you build a proper temperature gradient, place multiple hides, and give the animal somewhere to retreat that is genuinely separate from its basking area. When you compare enclosures, the usable floor area is the number that matters most, not the overall volume.
Juveniles can be started in something smaller, which makes it easier to find food and monitor the animal, but they grow into their adult needs quickly. Many keepers either start with an adult-sized enclosure and partition it down, or accept that they will upgrade as the skink grows. Either way, plan for the full adult footprint from the outset so you are not caught short.
Keep in mind that any quoted minimum is exactly that, a floor and not a target. Skinks given generous space are noticeably more active and exploratory, and the additional room makes it far easier to maintain the distinct warm and cool zones that good husbandry depends on. If you have space to go larger than the minimum, the animal will use it.