The Lugia GX (227 / 214) card can be found in the Lost Thunder set.
Recently sold 6 times and based on those sales is worth around £107.94.
Currently, there are 16 open listings for this card on ebay.
This card sells in the range of £81.28 to £134.60, making it highly volatile.
This Rare Rainbow card was illustrated by PLANETA Igarashi.
The fact that it is a GX card makes it one of the more valuable cards.