A heating system in the form of a multi-layer, yet relatively thin and flexible panel. The panel contains a number of layers including first, second and third electrically insulating layers. A first electrically conductive resistive layer (heater layer) is sandwiched between the first and second insulating layers. A second electrically conductive resistive layer (resistive neutral plane layer) is sandwiched between the second and third insulating layers. The heater layer has a neutral electrical connection and a live electrical connection. The neutral and live electrical connections are electrically connected to each other at the panel only by electrically resistive material of the heater layer extending between the neutral and live electrical connections. The resistive neutral plane layer has a neutral electrical connection electrically connected with the neutral connection of the heater layer. The resistive neutral plane layer is electrically isolated from the live connection of the heater layer by the second insulating layer.