Cryptic crossword clue
They offer trips and the ultimate in luxurious hotel accommodation 7

The most common and most likely answer to this crossword clue is the 7 letter word SHROOMS

I've seen this crossword clue in The Guardian
S
H
R
O
O
M
S

Buddy explains!

The straight part
We know that "They offer trips" is the straight/definition part of the clue. The straight part is often a synonym or definition, in this case they offer trips = shrooms.
The cryptic/wordplay part
In cryptic crossword there's often an wordplay/cryptic part as well.
This part involves a more complex hint, such as an anagram, homophone, hidden word, etc.
Sadly, We don't have an explanation for this specific crossword clue yet.

What does SHROOMS mean?

SHROOMS noun
  1. (usually in the plural) A magic mushroom: a hallucinogenic fungus.
  2. Any mushroom.

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