on 99.9999999% of the heaters in the world you will always get 120V from each leg of the heater to ground. For this reason you NEVER check voltage to gound when dealing with a spa heater, in order to properly check voltage on the heater you need to check between the two terminals of the heater. that is where you will either get 220V or 0, when you see that you get zero you can then move back to check your heating contactors and you pressure switch, see if the contactors are closed and check your pressure switch for continuity while the pump is running (disconnect the wires on the pressure switch). if there is no continuity then you need to replace the pressure switch, if there is continuity then you will more than likely have to replace the heating contactors.
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