My builder tells me that you can have boilers fitted outside to external walls (I assume with some sort of environmental protection).
I did fit a combi boiler into an outside electrical cabinet, but with integral frost protection. Checked with makers and they said fine. The customer was delighted as they had little space to fit a boiler, or cylinder in the house. Also servicing is all outside, so no mess. Safer too!!!!
Eldon
http://www.eldon.com/uk do external electrical cabinets which can easily take a boiler. They are not insulated AFAIK, but worth asking them. The pipe and flue holes will have to be cut out by the installer. I recall one fitted, but foam insulation was cut and fitted inside the cabinet and its doors by the fitter; a simple job.
If I recall correctly one of these cabinets will be around £300. Best to check with Eldon. This will add £300 and about 1.5 hours work to fit inc insulation. £300 may be cheap if the space is really needed, installation is difficult or if a kitchen or parts of the house has to be ripped apart to fit a boiler. If you need to make a cylinder cupboard bigger for a body jet or power shower and have a new larger cylinder, a high flowrate Ethos combi fitted outside may work out by far the better option all around. It never runs out of hot water.
Most boilers do have integral frost protection, but check. Most don't need ventilation so no air vents needed. Make sure the flue is fitted correctly and not too close to the wall. Most makers will allow a horizontal exit flue to be 25-100mm from a wall, but check with makers. This means that the flue will come out of the side of the cabinet. The best position to prevent water ingress.
If a small makers like Mikrofill had a third party company make an external boiler cabinet (with a selection of colours to bledn in with the house brickwork) for their high flowrate Ethos range with bolt off and on flue and pipe holes and flue cages, they would sell like hot cakes. The new build market would jump at the chance of getting a boiler out of the house and on the side or back of a garage or house. The replacement boiler market would love it too, as high flow combis would be slapped in them at the back of houses, near the kitchen tap.
It is so obvious and no one who makes or sells boilers has thought of it.