If you plan to use hot water to fill the spa, then you need the largest tank you have space for. Preferrably 120 gallons if electric, 75 gallons gas. Thsi is one instance where an instanteous would be preferable because you need a lot of hot water in a short time to fill it. Efficiency and running costs are a function of the amount of water used in this case and would be similar.: We are a family of two adults and two toddllers and are building a house with spa and dishwasher & of course washing machine. I would like advice on an appropriate hot water system, we are flexible ie either instant (Rinnai Infinity, Vulcan Express) or tank style (Vulcan, Dux, Rheem – what size tank ?) : Any advice re efficience and running costs will be appreciated. : many thanks: Paul