In the case of electric home heating, 100% of the energy which the meter measures turns to heat in the house. Almost all comes from the heater, and a tiny percentage from the resistance in the wiring. Even the energy used by the fan on a fan heater turns to heat when the bearings heat up and the air slows down due to friction. It's the laws of physics. Any inefficiency in electrical heating occurs outside the building being heated due to power station and transmission losses.