In the code Handbook under 680.44, It says, "The requirements of 680.44 specify that field-assembled Spas and Hot tubs with heater loads of 50 amps or less are to be GFCI protected"
I cannot imagine putting one of these units in without GFCI protection, Lloyds of London wouldnt have that kind of money for the insurances and the lawsuits.
-Mark