The Commission on the funding of care and support long-term announced by the Coalition Government  should not consider paying for care solely through general taxation.

The report says that free personal care funded out of general taxation, as was introduced in Scotland in 2002, could cost the Government up to £106 billion each year – the equivalent to funding a second NHS.  It recommends instead that the Commission considers three specific funding models: the King’s Fund partnership model; a social insurance model as used in Europe, and a hybrid model whereby the State guarantees some level of care, but people are required to top-up for their long term care through insurance or annuity backed products.