Heating honey at culinary temperatures does not make it toxic.
Heating raises hydroxymethylfurfural and reduces enzyme activity and volatile aroma, all of which are regulated as quality markers rather than safety thresholds. The EU HMF limit of 40 mg/kg exists to indicate overheating or age. HMF occurs at far higher concentrations in many ordinary cooked foods. No evidence supports the claim that heated honey becomes harmful.
What this does not claim: This does not claim heating is harmless to the honey. Aroma loss and enzyme degradation are real and measurable, and an expensive aromatic honey is genuinely wasted by heating.