The utility charges for the energy you consume which is volts x amps x time i.e. Watt Hours
If you use a 240 volt heater and it draws 10 amps for 1 hour, you have used 240 x 10 x 1 = 2400 watt hours / 1000 = 2.4 KWH
If you use a 120 volt heater and it draws 10 amps for one hour, you have used 120 x 10 x 1 = 1200 watt houres/1000 = 1.2 KWH.
If you use a 240 volt heater and it draws only 5 amps for one hour, you have used 240 x 5 x 1 = 1200 watt hours/1000 = 1.2 KWH.
Even though copper wire is a relatively low resistance conductor, there are still I squared R resistive heat losses across the length of the wire runs which is sort of wasted as heat energy versus other energy a tool might deliver. However if you use a higher supply voltage and a tool draws less current, theres less wasted heat energy lost in the cord.
Something to consider though, if theres heat losses in the wire to the electric heater, thAT heat is given up to the air and does what the heater is doing anyway, so thats not such a loss now is it !!!!!!!!!!!!!
John T Retired Electrical Engineer but try to explain in laymans terms best I can
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