Answer
40
Work Step by Step
We know that at the end of the time, the hot tub needs to be full. Thus, letting $t$ be the time it takes to fill, we find:
$$ 1=\frac{1}{8}t-\frac{1}{10}t\\ \frac{1}{8}t\cdot \:40-\frac{1}{10}t\cdot \:40=1\cdot \:40\\ 5t-4t=40 \\ t=40$$