To my knowledge, there is no benefits of heating honey. Heating honey is often done through processing. From the National Honey Board, this is what they say about heating honey: http://www.honey.com/honey-at-home/honey-nutrition-information
"To ascertain just how much honey changes after it has been heated and filtered, the National Honey Board contracted with American Analytical Laboratories to test honey samples taken prior to processing and then after being processed. The goal was to find out the degree to which the minerals, antioxidants and enzymes change after honey is sent through an industrial processing system.
This research shows a great deal of variability between samples from the same supplier as well as samples across suppliers. Because of this level of variation, it is difficult to draw more than general conclusions regarding the changes that occur to honey post-processing. However, processing is not a fully destructive process, as some consumers would have others believe. Heating and filtering honey does not completely eliminate all enzymes, nor does it have a negative effect on honey’s mineral and antioxidant levels."