For the time being, we consider that replacing kWh of gas with the same amount of kWh of electricity is a good first-order approximation. We can subsequently adjust this based on the efficiency of domestic systems.
This calculation covers the replacement of both the air heating system and the domestic hot water system. We are assuming that the heat pump installed is an air-to-water heat pump, which also heats domestic hot water, but this is not necessarily the case.
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