Examine the practicalities of introducing a ringfenced tax to help fund the NHS.

Linking tax income with health and care spending would give people the opportunity to see how their money is being spent, and allow a legitimate debate about what is an appropriate level of taxation required to ensure a sustainable funding settlement for the NHS and social care system in the years to come.

The Treasury has estimated that a 1p rise in income tax would raise £3.9bn this year, rising to £4.5bn next year and then £4.6bn in 2018-19. Without major reforms to how care is provided, the NHS in England is facing a £22bn gap in its finances by 2020-21.