Andy Burnham's national social care system would cost £18bn a year - WPA Pool/GettyA social care levy could cost people in their 40s £100 per month, according to analysis. This would involve "mandatory contribution rates that rise quickly with age", reaching 3.8pc for those in their mid-40s. Neil O'Brien, the shadow minister for policy development, said it was alarming there could be rates of tax higher than the proposed 1.8pc levy to fund social care. The report, which gives a detailed plan for implementing a later-life care fund, did not recommend the catch-up payment approach. A government spokesman said the report was not linked to its plans for social care.