@43d7c4ea the fact is that no one living pays  inheritance tax, it comes out of their estate after they are dead.
Of course it's their kids' inheritance they worry about. Kids who are probably approaching pension age anyway.
Inheritance tax is the most obviously fair way to pay for end of life care.
And a modest tax take, 10% say, from modest estates (£100k-£1m) would hardly be missed. Obviously a larger take from larger estates, and a clamp down on the avoidance measures the really rich use. 

 @713945cf 

I'm all for progressive contributory taxation... although the hypothecation you suggest might be difficult to hold to