100 grams of honey contains 82g of carbohydrate, all of which are sugar. Sugar is 100% carbohydrate.
edit Health benefits of honey
Honey contains small amounts of vitamins and minerals, including niacin, riboflavin, thiamin and vitamin B6. It can also aid digestion. Sugar does not have these benefits. Honey is also typically less processed than table sugar.
A scientific study to measure the effectiveness of honey on children's health with acute cough found that honey was effective in reducing frequency of cough, reducing bothersome cough and improving the sleep quality of the child but had no significant benefit in resolving severity of cough. The effects of honey were equivalent to the medication Dextromethorphan, which is available under brand names like Robitussin Pediatric Cough Suppressant, Tylenol Simply Cough and Vicks 44 Cough Relief. 
edit Health risks
Sugar is linked to tooth decay, diabetes and obesity. Honey should not be given to children under 1 year of age, and may also cause these problems in excessive amounts.
This video explains the harmful health effects of sugar on human body and some health alternatives:
edit Sugar Content
Both honey and table sugar contain glucose and fructose. In honey, these elements are separate. In sugar, they are chemically combined to make sucrose.
edit Calorie content
Honey contains 22 calories per teaspoon, but it is sweeter than sugar, and so less may be used.
Sugar contains 16 calories per teaspoon.
edit Glycemic index
A product’s glycemic index (GI) shows how quickly its energy (from carbohydrates) is released in the body. If it is released too quickly, it can disturb blood sugar levels. GIs under 55 mean that energy is released slowly.
Pure honey has a GI of 58, while sugar has a GI of 60.
edit Social impact
...our use of sugar implicates us in land grabs that violate the rights of some of the world’s poorest communities. Better-informed and more ethical consumers could change this. CommentsView/Create comment on this paragraphWe are genetically programmed to like sweet things, and when people become more affluent, they consume more sugar. The resulting increase in sugar prices has led producers to seek more land on which to grow sugarcane.
With the increasing consumption of sugar worldwide, environmentally- and socially-conscious consumers are paying attention to where sugar is being sourced from.