In message , dave writes
The hot draw off comes from the top of the tank (because that is where it is hottest). Draining down via a bath or basin hot tap only empties the cold water header plus hot water down to the draw off point.
There may be a dedicated drain near the tank bottom which will need connecting to a drain (bucket) with a length of hose. Not visible in your picture but check round the back. Otherwise if nothing is coming out of your hot taps and you are confident the immersion heaters are isolated, it should be safe to disconnect the elbow on the right hand side.
Small bore plastic pipe and syphon?
An expert will be along shortly:-)