Even if a new boiler saves 40% in energy consumption, the prices charged by your average gas fitter are so rapacious that the payback period may still be almost 10 years if your annual gas bill is about £600, like ours. Of course, that assumes gas prices don't rise, which they may or may not do dependent on fracking and the import of LNG from America.
The boilers aren't expensive; a system boiler is usually much less than £1000. It's the fitting charge.