Life Spa Step, 2 step plastic unit.  Easy to build, no tools required, took me about 5mins max.  Comes with one curve backed step and one straight backed step so you can decide which step goes on the top tier depending on whether your spa is straight or curve sided.  Very sturdy to stand on.  Maintenance free

Available in Charcoal Grey only.  Approx 73cm wide and 71cm deep when built

RRP £75.30