Ministers have reportedly not ruled out introducing the measure, which was previously vetoed by the Prime Minister last year.
The National Childhood Obesity Strategy is due to be published next month.
A front-page article in yesterday's Times (Thursday) said that Government ministers are seriously considering a tax on sugary drinks.
It follows research published in the BMJ this week, which shows that a 10 per cent tax on sugary drinks introduced in Mexico has been successful in cutting the number sold, since it was brought in two years ago.
Following heavy opposition from the beverage industry, a UNC Food Research Programme study found the tax resulted in an accelerated month-by-month decrease in soda sales during 2014. This culminated in a 12 per cent drop in December compared to pre-tax levels.
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