I am replacing two bay windows at my house, one upstairs and one downstairs. I have a quote for uPVC of €3,000 and another quote for wood of €5,000. Ideally I would prefer the look of the wood, however cost is a very big factor. My main objective in replacing the windows is to achieve better insulation. Can you please advise if there is any difference in the preservation of heat in the house and if I should try to stretch my budget and go for the wood ones. I know the €5,000 would qualify for the 13.5 per cent tax break spread over two years but that isn’t really a factor as cash flow would be my problem.