The proposal is not expected to be adopted when government unveils its food strategy for England.
The government is expected to reject proposals to introduce a new salt and sugar tax in England when it announces its food strategy next week.
Mr Dimbleby said money raised should be spent on addressing the inequalities around food, by expanding free school meals, funding holiday activity and food clubs, and providing healthy food to low-income families.The government is expected to accept many recommendations from Mr Dimbleby's review.
The government source said the strategy will also say more research is needed to determine the link between processed food and obesity, adding: "Calorie intake is one of the drivers of obesity, particularly among children.
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