Hi Lisa,
Personally, I don't put anything on under the tape. I just de-tack it a bit on the back of my hand so it isn't too sticky. I also half the width of the tape as I find the narrower strips do the job perfectly but are much easier to remove. I put a gel pad on top of the tape so clients are getting the collagen treatment. This way, I don't need to place the pad right up to the lashline which is ideal as some clients were getting a reaction to the gel.
Elaine