@carty: Carol maybe whether you count them or not might depend on how low carb/strict you are and how much of a lemon or how many you'd get through a day? A lemon's worth of carbs may be a significant percentage if you are on just 20g carbs a day, but something you could manage nicely on say 50g. But as has already been stated you'd also be getting some vitamin C, so you could count them as essential/healthy carbs regardless!
I regularly use lemon and lime juice and zest in my cooking and baking but since the actual amount I have per day is fairly insignificant I don't bother about it. Instead I try to allow for a few carbs worth of leeway in my overall daily consumption, to cover things such as herbs, spices, flavouring, and the odd carbs in food, e.g dairy, that I don't generally think about. As long as my glucose levels are OK and stable I'm happy, and I'd sooner have a few extra carbs if I believe I benefit in any way from them...
Robbity