As with the government's car scrappage scheme a few years ago, having one for 'any' boiler would be essentially worthless - a neighbour of mine got their (at the time) 5 year old boiler replaced by a newer, less polluting one using a government grant for the elderly. There was nothing wrong with their boiler and cost over £2.5k to buy and fit, all to save about £75pa on their bill and a relatively small amount on emissions - which didn't take into account all the carbon produced by the new one's manufacturing process (including procuring all the raw materials) and all the way through to and including installation.
I think that any 'scrappage' scheme should only cover vehicles, boilers, whatever, that are at the end of their useful and economic life that are significant polluters compared to modern equivalents. A domestic boiler should last between 15 years (combi boilers from the less reliable makes) to 30 years ('conventional' heat only and system boilers, including some combis and older non-condensing [simple but robust] boilers).
What we SHOULD be encouraging is for boilers and road vehicles to be well-maintained so that they are running at peak efficiency (and thus emitting the lowest amount of pollutants) for as long as is economically possible. This will obviously vary from one to another, but a good incentive would be to scrap VAT on the maintenance (and parts) of such items, especially heating systems and other home plumbing, sanitary and electrical equipment which is vital to living - a necessity, not a luxury.
As with cars, just arbitrarily having a date so no more fossil-fuelled ones are produced is daft - much of the science around the alternatives is still very new or undeveloped, especially as regards use of REAL low-carbon alternatives that don't require the use of fossil-fuelled power stations for backup, assuming Nuclear is not embraced.
Electric heating isn't always a cheap option as it can sometimes require the upgrading of the supply to a home, if that's even possible - many blocks of flats just don't have the local infrastructure to cope with the increase in demand, so either have to stick with fossil fuels for a good while to come and save up over a 25+ year period, or risk mutiny in demanding residents (or councils) stump up huge sums to upgrade whole blocks and the mains, possibly including nearby sub-stations (which alone could cost £000Ks or even £Ms). Tricky - no easy answers, similar to EV charging and batteries.
Reducing the need for car journeys (multiple policy areas, not just 'having more'better public transport' would be required), similarly for boilers and other HVAC equipment used in homes and other buildings. I know from 20 years of experience working in the latter that it isn't a simple answer, although ideas like having a national programme of getting existing homes/buildings far better insulated (where possible) and energy efficient (all those huge expanses of roof on commercial buildings that could take PV panels going to waste) are a good way to start - you use less energy because you don't need it and you produce you own in some way.
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