Shlomo Zalman Auerbach, a very prominent orthodox Jewish halachist held that closing/opening an electrical circuit does not constitute the biblical prohibition of building and destroying.
Instead, he held that that electricity was prohibited "Rabbinically" for an unrelated reason (which is of a lower degree of severity, which has practical implications).
Notwithstanding this, if one say, turns on an incondescent lightbulb I believe that is biblically prohibited according to all because of the heat it generates.