Having virtually to dismantle the front offside seat every time I wanted to drain the hot water, I looked for an easier way of doing it. Various ideas were considered, until I hit on this; Basically a 15 minute job! Undo the nut at the drain plug, remove from the heater by pushing the self sealing tube in. With a new piece of longer tube fitted (to suit your requirements),in my case, about 18 inches, bend it round to a suitable point (you may need to heat it in hot water ) Drill a 3/4" hole in the floor and refit!. . .. . .. . So simple!
I can now just lower the front and reach it easily. Why haven't Elddis done that??