Publicity stunt
There are already 'diet' versions so why would they create another one? Push the price up to cover the sugar tax, and folks will pay the premium for the good stuff. Of course AG Barr's might make a mistake in the sugar tax premium and 'accidentally' make even more profit out of it.
But dont listen to me, I'm a bad scotsman, I've avoided processed sugar for a few years now and can probably count on one hand the number of times I've had a can of the Bru since then. Your taste buds reset after a while and I find them all pretty disgusting now, and the aspartame and other carcenogenic compound versions even worse. If you want to put yourself off ever drinking Coke/Mountain Dew/Irn Bru ever again, I can recommend watching That Sugar Film.
I've also avoided a Pizza Crunch, and never seen a deep fried Mars bar, as I dont go into chip shops in the tourist hotspots.