If it wont switch on first check fuse in plug, if that is ok then it is probably the thermal fuse situated at the bottom of the boiler unit.
I had this problem on a Polti Vaporella Fashion steam iron
To get at it you have to remove 4 screws on the base of the unit (difficult as they are tamper proof but once out can be replaced with standard self tappers). Also remove steam control knob & the water filler cap. Once you have the top half seperated from the base you then need to undo 3 more self tappers (normal cross head) to remove boiler unit from base. The thermal fuse is situated in a red wire & covered with a plastic insulation sleeve, it is a small round component which is crimped in place. Its 240 degrees and 10 amp rating they are readily available from Maplin Electronics or on eBay for around £1. The new one needs to be crimped to the wire so you will need two new crimps, dont forget to refit the plastic insulation sleeve. Do not solder as heat will blow fuse.
So a cheap fix, Polti would probably charge you £80 to fix it!!!
John, April 2013