It's connected to the cost of running a house, rather than the inherent efficiency...
At the moment the grades outside the acceptable range are F and G. If the cost of improving the rating to E will cost more than the money saving over the next seven years, you can apply for an exemption for a period of five years.
As electric heating is more expensive than gas, the proeprties are naturally in a lower grade. Stupid in a way but perhaps get around the problem of unrealistic cost to upgrade. However they will have to make some changes once gas heated houses are not permitted to be built.
Electric heating is far more efficient than a gas fired wet system. A single convector, individually timed and temperature controlled in each room is pretty much 100% efficient for the given input. There are no losses of heating pipes, under floor voids etc etc.
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