Question 1

Can this tape be used over electric heat tape?

Accepted Answer

This would be a question for the manufacturer.  You PROBABLY could use it over heat tape, but the heat will definitely soften the tape and could lessen the effectiveness of the adhesive which would cause the tape to pull away in spots or completely.  So before you do a lot of work, I'd check with the tape maker.  
If the pipes in question are for a sprinkler back flow preventer, I'd suggest a cover like those made by Redford Supply Co. 
Heat tape used in combination with the cover should be fine - depending on your location. 
See my review of the Redford back flow preventer cover.

Question 2

Will this work to cover steam heat pipes? I live in an apartment and the heat tends to be too high and it is not something that can be adjusted

Accepted Answer

No. Checkout fiberglass pipe insulation with foil facing. Comes in 3’ sections and specific to your pipe size. Brand: Johns Manville.

Question 3

Csn you use this on pipes in the basement?

Accepted Answer

Absolutely. Slips right over and seals.

Question 4

How difficult would the tape be to remove from 1/2 inch plastic tubing?

Accepted Answer

Ease of removal would be dependent on the strength and quality of the adhesive used.  It should just pull off but might leave a sticky mess on the pipe.  You might check with the manufacturer.  But once the tape is on, theres really no reason to remove it unless the pipe needs repairs.    
I would suggest using electric heating cable instead.  I used nylon zip ties (many sizes available), every 6- 8 inches to hold the heating cable in place - spiral the cable around the pipe and " zip it" every 6 - 8 inches.  Keep the cable snug around the pipe. This is what I have done.  It's a permanent solution - like the tape.  Once it warms up, I just wrap up the leading part of the cable (part that plugs into outlet) and zip tie it to the pipe all summer.  I actually leave the Redford cover on all year so the heater cable is also protected from water and the hot Texas sun.  Removal of the cable (if needed) is easy - just cut each zip tie with a wire cutter and the cable falls away.
If you've already put tape on, you MIGHT be able to install the heater cable over the tape without going through the hassle of removing it.  However, on this I would check with the tape manufacturer.

Asin	B0BPC9S5GJ
Best Sellers Rank	#12,997 in Tools & Home Improvement (See Top 100 in Tools & Home Improvement) #14 in Pipe Insulation
Brand Name	Redford Supply Co.
Coverage	42 square feet
Customer Reviews	4.1 4.1 out of 5 stars (878) 4.1 out of 5 stars
Included Components	Tape
Item Dimensions L X W	132"L x 3"W
Item Thickness	3 inches
Item Type Name	Insulation Tape
Manufacturer	Redford Supply Co.
Material Type	ARCTIC EVA
Model Number	314
Number Of Items	1
Recommended Uses For Product	Outdoor Water Pipe Insulation, Freeze Protection, Extreme Weather Protection
Unit Count	11 Feet
Upc	761449926664

3 inch x 14 ft, Pipe Insulation, Outdoor Pipe Insulation Wrap for Winter Freeze Protection, Water Line Freeze Protection Foam, Insulated Wrap for Copper Pipes, PVC, AC Line

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