The idea was proposed by David Walker, a GP in Lanarkshire, as a measure to address obesity and was voted on by colleagues at a GMA conference in Clydebank yesterday.
Although the motion failed by two votes, Dr Walker, a food scientist and nutritionist, told the BBC news website that he was pleased his suggestion had provoked debate.
The UK’s Food and Drink Federation said that introducing regressive taxes would only result in lighter wallets, not smaller waists, particularly because VAT is already paid on all chocolate purchases in the UK.