hypothecate

But previous attempts to "hypothecate" - or earmark - National Insurance contributions for specific public services have been abandoned.

He also called for a specific chunk of taxes raised to be "hypothecated" - earmarked - for the NHS, which he said was "in a state of profound crisis".

Last year the government allowed them to levy an additional 2% “precept”, hypothecated to social care, every year for four years, a move that 95% of councils adopted in the first year.

Though the Treasury is almost genetically sceptical of hypothecated taxes, the idea is popular among health officials and, more surprisingly, Conservative MPs.

I would expect him, therefore, to announce there will also be other taxes hypothecated for health.