The National Infrastructure Commission have published a study by Element Energy and E4tech examining the costs associated with different pathways to decarbonising heat in the UK. These pathways included electrification (heat pumps, electric storage heating), decarbonisation of gas (hydrogen networks, biomethane) and hybrid gas-electric approaches, supported by the deployment of energy efficiency, heat networks and biomass combustion. The cost analysis considers all levels of the energy system, including the building level consumer costs, the cost to the electricity and gas distribution and transmission networks, the cost of CO2 transport and offshore storage and the generation and raw resource costs. This study provides a comparison of the likely costs of decarbonising UK heat using different pathways, whilst highlighting the impact of uncertainties and practical barriers to implementation.