The Health Foundation think tank has estimated that introducing an NHS-style system for social care would cost an extra £18.7bn a year by 2035. The Treasury raises close to £9bn a year from inheritance tax, while spending on social care is forecast to hit £39bn by the end of the decade. Mr Burnham has suggested he still favours a social care levy on estates, despite having to drop the idea in 2009 after it was described by the Conservatives as a "death tax". Advertisement AdvertisementAdvertisement AdvertisementHe said he would replace inheritance tax "with a care levy that everybody would pay, but obviously the wealthiest would pay most". Mr Burnham said he would "use some of my political capital" on social care and have the "courage" to make potentially unpopular choices on paying for it.