Ok, had some work to do on the outside of the house yesterday so just trying to catch up now.
Ignoring the efficiency of the hot water heating for the moment, I am interested in the efficiency of the boiler. To be honest I hadn't thought about a latent heat effect, but I suppose this makes sense if there is condensing involved. However, correct me if I am wrong, but in the case of a gas boiler, is it not more of a case that the condensing unit is just recovering some of the heat that is being wasted in the combustion process?
I can't believe that any gas boiler is more than 100% efficient, or it would be marketed this way. I am thinking of efficiency in terms of 24kW of heat is created by a boiler, how much of that is useful heat, i.e. not lost to the outside through the flue. Surely that is the only worthwhile measure of efficiency?