In article ,
"js.b1" writes:
Heat resistant paper may also be for the underside of a worktop over
an oven.

I was thinking it might be to protect the face of iron-on edging.

I'd be more interested in "tanking" the kitchen sink cupboard.
Any leak in there basically destroys the cupboard in short order and
if your floors are not solid welcome to a mess.

If the worse happens, a replacement cupboard carcuss was well
under £20 (I forget exactly how much) when I was buying my kitchen.
Although that was 7 years ago, I can't believe the cost makes it
worth trying to protect one. Furthermore, the odd water spillage
doesn't do any harm (done that several times) -- it's a long
period of soaking which damages them, such as a flood.

--
Andrew Gabriel
[email address is not usable -- followup in the newsgroup]