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It all comes down to how much a unit of energy costs from your electric (light) and from your regular heating. In England, 1 kWh of energy from electricity costs about 15p, but an equivalent 1kWh of energy from natural gas costs about 5p. So for a 100W incandescent bulb, the approx 90W of waste heat is about 3x more expensive than if you let it come from your gas heating. But 90W is a drop in the ocean of our total heating costs here... It's worth using LED/CFL in summer when you don't need any extra heat input, but less worth worrying about it in winter.
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