Not in the first scope (cement, steel, aluminium, fertilizers, hydrogen, electricity). The pre-2030 review may extend coverage — EU refiners already pay full ETS on site emissions.
From our guide: Decarbonizing Oil refining — full context, charts and sources there.
Boilers, kilns, heat exchangers, valves and steam lines lose energy continuously. Inzonex makes patented (UK GB2508992.1) removable modular insulation — snap-fastened covers engineered per temperature tier, not generic off-the-shelf jackets: