No — on product benchmarks (top-10% most efficient EU installations) × your activity level × the CBAM factor. Beating the benchmark = surplus; lagging it = paying the gap already.
From our guide: EU ETS Free Allocation Table 2026–2034 — 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: