Taxation and social need: Lessons from the short-lived UK Health and Social Care Levy

Meeting social need is usually associated in social policy with the provision of benefits and public services, with the role of taxation often confined to an acknowledgement of its revenue-raising function for the purpose of funding them. Against a backdrop of multiple concurrent challenges shared by many high income societies, including inadequate social care for an ageing population and unprecedented waiting lists of health care, the UK’s experience of the short-lived Health and Social Care Levy is used as a case study to reveal how the relationship between taxation and social need is complex, mediated by a range of factors, and how these contributed to its abolition. The article proposes five different relationships between taxation and social need evident in the story of the rise and fall of the Levy.