Air Source Heat Pump Vs Gas Boiler: Which Is More Cost-Effective? When homeowners, developers, and commercial buyers compare heating systems today, one of the most common questions is clear: Air Source Heat Pump vs Gas Boiler: Which Is More Cost-Effective? The answer is not as simple as comparing the purchase price of two machines. Real cost-effectiveness depends on a wider set of factors, including installation cost, energy efficiency, local energy prices, climate conditions, maintenance requirements, carbon regulations, and the expected service life of the equipment. In many markets, gas boilers have long been considered the standard option because of their familiar technology and lower upfront investment.