Albatross, EVERY un cemented flue isn't AR, you need to be boiler specific when you say that as some manufacturers allow the rubber seal, in fact (can't remember make model) I remember we fitted some boilers in 5 high flats and chose the boiler as we could fit the flue and rubber seal from the inside, I'm sure we had to drill 6" hole rather than 5" to accommodate rubber ring going through from inside, I've always done what manufacturer said, but on contracts where we had builders on site anyway I always got them to cement the flue holes, but I wasn't paying for a 5 high scaffold to seal them when I could choose a different boiler and fit flue from inside, the wall on the inside is only for decor, if the flue corrodes the POC's would go up the cavity, and any fumes blowing back in from outside would always go up the cavity rather than right back into the house