On beginning to research this question I came across this article, inadvertently I have began to look at the concept of the sublime (a concept I have been looking at quite extensively in my work). I find the aforementioned article particularly relevant due to the simplicity of it's nature.
"Sublime' and 'beautiful' are only two amongst the many terms which may be used to describe our aesthetic experiences. Clearly there are 'ridiculous' and 'ugly,' for a start, as well. But the more discriminating will have no difficulty also finding something maybe 'fine,' or 'lovely' rather than 'awful' or 'hideous,' and 'exquisite' or 'superb' rather than 'gross' or 'foul.' Frank Sibley wrote a notable series of articles, starting in 1959, defending a view of aesthetic concepts as a whole. He said that they were not rule- or condition-governed, but required a heightened form of perception, which one might call taste, sensitivity, or judgment." (link)
I shall have to do some further reading on this article and some further research to answer my question of where our aesthetic taste comes from as I am particularly interested in our formative development as children.