Just had my boiler services and test was 28.23kw/hr on a 30kw/hr boiler. This result was after running at this max for 2 minutes. Therefore I have calculated the following 28.23/60*2=0.941Kw use over the 2 minute test. Gas meter reading used 0.096m³. Using the standard m³ to Kw calculation 0.096*40*1.02264/3.6= 1.09Kw. This means that the gas meter is reading 16% more than the actual gas used on the boiler test. Can anyone confirm that I have calculated this correctly and if so I thought the accuracy of a smart meter had to be a lot more accurate than this.