There are plenty of external oil boilers but I'm sorry I don't know about gas.
Here's a link for you to begin some research:
http://www.bsee.co.uk/news/fullstory.php/aid/4632/Putting_gas_boilers_out_in_the_cold.html[/QUOTE]
He slags the UK for not have having outside gas boilers, yet his company do make them but do not sell them in the UK. Duh!!!
Some Continental boiler makers have outside models but not sold in the UK, so maybe a special order.
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 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. 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 you need to make a cylinder cupboard bigger for a body jet or power shower and have a new larger cylinder, a high flowrate Rinnai on the outside all may work out by far the better option in cost and hassle. Few know about them. 30% of Rinnais sold in the UK are fitted outside.
I don't know why makers don't have external insulated boiler models, or additional bolt-on insulated cabinets. It is much safer to have the boiler out there too, and must save a lot of hassle in many cases and save a hell of lot of space - and no noise.