The wooden cabin is on the exclusive Mudeford Spit in Christchurch, Dorset, which is home to the most costly beach huts in the country.
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The price tag for Hut 78 beats the previous highest sum for a cabin on the sandy peninsula which sold for £275,000 earlier this year.
For £280,000 you could buy a four-bedroom detached house in Huddersfield or two three-bed cottages with an acre of land in the village of Maerdy, South Wales.
The sandbank can only be accessed by a 20 minute walk, a ride on a novelty land train or by ferry but its isolated position is what gives it its exclusivity and value.
The sandbank can only be accessed by a 20 minute walk, a ride on a novelty land train or by ferry
The pricey beach hut can sleep four people
The beach hut boasts living space
Beach hut owners have to share communal bathroom facilities and can only sleep in the huts between March and October, but can visit any time of year.
Hut 78 is in a handy location close to the ferry jetty and the communal facilities. It looks out Christchurch Harbour where the new owners will be able to enjoy stunning sunsets.
The timber home measures 16ft 7in by 10ft 2in and comfortably sleeps four, with a double bed in a mezzanine level.
It has a living area, which doubles as sleeping space for two and modern kitchen.
The home has a double bed space on a mezzanine level
The beach hut even boasts a double bed
Solar panels on the roof power the fridge and lights, the cooker runs on bottled gas and there is a water tank that feeds into the kitchen sink.
The current owners have carried out improvements in the last two years which include fitting double-glazed windows and bi-fold doors which open the hut up to a decking area and sandy beach.
As well as the eye-watering purchase price, the new owners will also have to pay annual rates to Christchurch Borough Council of about £500 and a licence fee of about £4,500 a year.
Andy Denison, from Denisons estate agents, who are handling the sale, said: "This beach hut has gone on the market at £280,000, which means it is probably the most expensive one in the UK.
The beach hut is in Dorset
It has incredible views
"We are pitching it at this level because it's quite unique - it's on the front line with harbour views, which is very sought after, and it's got lovely extras put in, such as bi-fold doors.
"The owners have only had it a few years but their circumstances have changed. The hut was upgraded by the previous owner and the current owners have done quite a lot inside and all new windows and doors put in.
"The hut has a westerly aspect so the sunsets are amazing and it's just a short walk from the wash facilities and the ferry landing, which is very convenient.
"It has solar power, which runs the fridge, and the cooker works off bottle gas. It's got quite a lot going for it and it's in a good position on the 'golden mile' where a lot of the bigger huts are.
The pretty blue beach hut comes with an eye-watering pricetag
The beach hut is in a very desirable location
"The Mudeford beach huts are very much in demand. We put this on the market yesterday and had people coming in wanting to go down there immediately to see it.
"People love it because it's such a tranquil way of life away from the fast-paced world we live in. Even if you only go for a weekend, you feel refreshed for the working week.
"The demand is there and the prices have crept up over the last few years.
"Each time one comes on the market it seems to set a new level. I don't think anybody can predict where this market is going."