Booked my Karoq in for first service today. When making the appointment I was offered a complete engine flush out and drain prior to oil and filter change at a cost of £39.99 - thoughts please, worth having, money spinner for dealer or both?

IMO money wasted. 

Engine Oil up to operating temperature, then removed by vacuum (dipstick tube), drain plug removed and replaced, new oil and filter, job done.

Thanks for your thoughts Roottoot. They claim it will improve fuel consumption? Unless someone can convince me otherwise, your thoughts are mine too👍

They are just trying to steal your money! Ask for the oil to be drained properly through the sump plug. 
 

also worth asking why an engine flush would be needed? 

Oil out the sump plug warm is no better than hotter oil sucked out then the dregs drained when the sump plug is replaced, if any dregs come out.

Sounds like a bit of a money spinner for the dealership for little/no benefit to the customer.  Given that you are booking in for your first service, which means your mileage is going to be less than 20K, probably even less than that, the question to ask would be why does such a new car with so little mileage need a flush?  If the car was 10+ years with 100K on the clock and a patchy service history then yes, flush could be a good idea, otherwise no.

Mine is a 1.6TDI coming up to 34K and I have no plans to flush.

Thanks for you replies gents! 8k on my car so far. Thought I may have been missing something, but your replies have convinced me that I have not missed anything 👍

I had our 1st (inclusive) service / oil change yesterday, dealership (Rainworth Skoda) didn't try and sell me anything extra, never even mentioned any extras.

 

Even had a mini valet done for free!

 

 

 

 

Be sure to report your unscrupulous dealer to Skoda UK, I'm sure they'd be interested to know that one of their franchised retailers is offering to perform non-approved and more importantly completely unnecessary work on your car.