Andy Burnham, the former Labour leader, has previously supported a new "national care levy" of 10 per cent imposed on people's homes when they die. [1] However, this proposal is now facing significant scrutiny from critics who argue that it could be financially impractical and potentially unfair to those who have already paid property taxes throughout their lives. One concern raised by some experts is the potential economic burden on homeowners if a 10 per cent levy were implemented. Critics suggest that such a tax would disproportionately affect lower-income individuals, as they are more likely to own homes with smaller equity or no mortgage at all. [2] Additionally, there are questions about how effectively this tax could be collected and whether it would generate the necessary revenue to fund a comprehensive national care service. Another point of contention is the fairness of imposing such a tax on people who have already paid property taxes during their lifetime. Some argue that this approach does not address the root causes of rising care costs, which are often linked to factors beyond an individual's control, such as age-related health issues and long-term care needs. [1] Critics also point out that relying solely on a death tax could lead to significant administrative challenges in accurately assessing and collecting these taxes. [3] The National Audit Office (NAO) has expressed concerns about the viability of Burnham’s proposal, noting that it would require substantial changes to existing taxation systems and potentially face legal challenges. [4]