The Climate Change Committee supports the electrification of heating systems across the UK in the coming years, but on the level of an individual business there isn’t a straightforward answer to this. The way the emissions stack up against each other depends on which types of heating system you’re comparing (gas boilers, heat pumps, electric panel heaters) as well as the type of heat emitter (underfloor heating, radiators, convectors etc.). Probably the most important comparison to make is between an electric air source heat pump or a gas boiler; boilers only deliver about 0.9 units of heat for one unit of energy used, whereas heat pumps deliver about 3 units of heat for one unit of electricity used. Taking into account the associated carbon emissions factors, provided that the heat pump has a Seasonal Performance Factor of more than ~1.7 (and most do) then it is likely to have a lower carbon emissions impact than the boiler. Of course, many businesses may have other motives for moving away from gas, such as price volatility and uncertainty of future supply.