The amount of sugar needed by T1s to recover from hypos is miniscule compared with the amount of sugar the average person eats and drinks - which is where the tax will hit.
When I think of the various extra expenses being diabetic puts on my life; dietary, glucose monitoring, holiday choices, etc. any sugar tax cost pales into insignificance.
Besides, a healthy diet doesn't need processed sugar in it.
I am not in favour of the tax for a number of reasons, but I don't think that complaining about an extra penny or two on the price of 60mls of lucozade is a valid objection.