The purpose of the comparative analysis research was to carry out the costs carried out by using a heat pump and a biomass-fired boiler for heating. The research was carried out in the municipalities of Ruda-Huta (Chełm district) and Dębowa Kłoda (district Parczewski). The object of research were School Complexes, where the system was changed heating from fuel oil to ground source heat pumps and boiler rooms coal to biomass fired. The cost of heating in both buildings was assessed with the use of LCOH (Levelised Cost of Heat) method. In Poland, according to data for 2018, the year Renewable renewable energy used in the heating medium was biomass (90.49%), and the share of heat pumps was only 0.4%. The conducted research shows that such proportions, at least in the public utility building heating sector, no finds economic justification, because the average heating costs estimated from using the LCOH method turned out to be over 20% higher when applied biomass than heat pumps. About the attractiveness of using this technology in heating, development of this market segment in Europe. Similar tendencies to take also on world market. Due to the fact that it is most often used to generate this type of heat electricity is used, the development of this sector will depend on the relation of its prices to other energy carriers.