Yes—but the terminology is a little confusing.
Aluminium foil itself is always electrically conductive. What you can buy is aluminium tape with a non-conductive adhesive. In that case:
- The aluminium surface conducts electricity.
- The adhesive layer underneath is insulating/non-conductive.
- Two overlapping pieces may not make reliable electrical contact through their adhesive layers.
- It can be useful where you want a metallic covering but don’t want the adhesive side electrically connecting to whatever is underneath.
If you mean a tape that looks like aluminium but is completely electrically non-conductive on both sides, you’d need a metallised plastic film/tape rather than genuine aluminium foil tape.