A heat pump delivers more heat than the work it consumes by moving energy from a cold source. The ideal COP sets the best you can do.
The ideal heating COP is COP = T_h/(T_h − T_c). where T_h and T_c are the hot and cold absolute temperatures.
Inputs
T_h := 318 K=318 K
T_c := 278 K=278 K
The Carnot heating COP depends only on the temperatures.
COP := T_h/(T_h - T_c)=7.95
Results
A COP of, say, 8 means eight units of heat per unit of electricity — far better than direct heating’s 1. Real units reach a fraction of this ideal; a smaller temperature lift raises it.