Deep cycle and occassionally vrla batteries are used in solar and hence are designed for discharges well beyond 30% due to their thick wall plates. It is actually possible to discharge some more expensive types up to 85% without major damage if re-charged quickly - Yes this is true as we often do discharge tests in industry to prove the capacity to clients.
Temperature is the most important factor for astronomy as the battery is normally outside in the cold and its Ah rating is substantially reduced.
So for your 26Ah (assuming this rating is for a typical 20hr discharge rate) then you should size for temperatures around 0-8 degC so when we design installations at these temps, divide your Ah by 1.6 to get the 20hr capacity at temps around 0-8 deg C - ie 16Ah is your cool capacity (real capacity). Below 0 deg, use 1.8 reduction factor.
Then to get the most of this capacity, you can only discharge for 16A/20hr = 0.8A. If you pull more than this, then your "real" capacity drops yet again. Up to 35% for 2hr discharge. So if you want to discharge over 2hrs instead of 20hrs (which the manufacturer will claim) then your 16Ah capacity drops by 0.35x16 = 5.6Ah. Ie you now have only 16-5.6 = 10.4Ah

capacity if discharging over 2hrs at temperatures from 0-8 deg C instead of 20hrs at 25 deg C.
I've probably confused you

but if we say 26Ah starting and then using real situations (as suggested by Brendan) then your capacity is 10.4Ah/26Ah = 40% which the rest of guys here are suggesting 30% to factor in a safety margin

.
Just remember in this example, your battery capacity is now only 10.4Ah and when it reaches this point, it is 100% discharged and not 40% based on the claimed rating! One more point, if using a deep cycle, you should temperature compensate when charging as a normal bulk charger will slowly damage it by reducing its capacity.
Just some background info as to how you get these figures.
Cheers,
Darrin...