Currently, in order to cover the cost of nursing care when living unassisted becomes impossible, hundreds of elderly people face selling off their homes and assets to meet the ongoing costly fees.
The NCS, however, believes that elderly people should be entitled to free care, having contributed all their lives to the National Health Service.
Unfortunately, as it stands, NHS resources are already stretched to breaking point, and it is not able to offer free care to the elderly across the board.
Those who own their own homes but are not classed as being particularly wealthy are currently the most likely to have to sell up if care is needed, and this is the gap the National Care Service would be set up to bridge.
By forcing a 10% tax on the Estate of every deceased person in addition to any Inheritance Tax liability, it is hoped that enough revenue would be generated to provide care homes for all.
The tax would, under current proposals be capped at £5000 and be applied to all Estates equal to, or exceeding £50,000, which would mean that most of us would be liable.
There are bound to be those, of course, who are reluctant to buy into the NCS.
However, potentially being forced to sell every asset you own to cover care home bills, seems to be the worst option at the moment.
What we do have to consider, is that although the Death Tax is likely to be introduced at 10%, it may well, like most taxes, continue to rise in subsequent years, and the fear is that it will rise to such a level as to become once again a millstone around the necks of the elderly.