Refractory concretes are widely used for the linings of the steel shells of industrial structures subjected to high temperature and pressure. The working linings of steel ladles are made of high-alumina concretes applied in layers that receive heat flow. Modelling the thermo-mechanical behaviour of these layers under service conditions is of paramount importance to evaluate failure or cracking in order to determine their useful life. In this work, the previously studied heating and holding process of linings comprising several layers of different types of refractory with different alumina contents (51, 71 and 90 wt%) was simulated. The developed model employed axisymmetric finite elements and the thermo-mechanical analyses were carried out using the software package Abaqus. The results of the thermo-mechanical responses were compared. It was found that the combination of refractory concrete with 90 wt% of alumina as the inner layer and materials with 71 wt% and 51 wt% alumina as the middle and outer layers, respectively, was the most efficient in terms of the thermal gradient. Therefore, this combination could potentially lead to minor damage to the lining throughout its use. This work highlights the importance of selection of coating materials for layered applications.