The objective of this study is to determine whether occupants of single-family houses in Poland, where low-stack emissions have a particularly negative impact on air quality, are willing to replace their current fossil fuel heating systems. To that end, four research hypotheses were formulated: 1. The majority of households using solid fuel boilers are considering switching to another heat source; 2. Their willingness to replace solid fuel boilers is affected by several statistically significant factors; 3. The main impediment to replacing the heat source is its cost; and 4. The anticipated amount of subsidy is critical in deciding whether or not to purchase a new heat source.