I don't use Lucozade as a hypo treatment because I don't like it... I use Ribena sometimes (though there're all kinds of threats about reducing the sugar levels, which would be annoying) and jelly babies or similar sometimes (which are a bit less effective but much tastier). The tax is at such a low rate that, to most people (myself included), it won't make much difference - I'd have to have an awful lot of hypos before it made a noticeable difference to my financial situation. (Of course, this isn't the same for everyone - I hope that people for whom it is a significant cost increase can get equivalents on prescription).