Inheritance tax: Could it be used to fund long-term care?

Inheritance Tax: Could it be used to fund long-term care?, January 2011, is the second in a ten part series from the Strategic Society Centre, with support from PwC, alongside BUPA, Age UK and Tunstall.  This series is exploring practical solutions for financing social care in the UK.

The funding of long-term care remains one of the biggest public policy challenges confronting Westminster policy makers.  This paper examines the opportunities and challenges associated with using Inheritance Tax to fund long-term care and outlines for public policy makers the design choices for implementing this funding model.