Care services and paying for them.
One-off tax at time of death is fine by me, but I'd prefer the NHS model of direct general taxation.
I'm very much again the insurance idea of the Tories. They say it about healthcare, and I disagree. They say it about care for the elderly, and I disagree.
From my own recent experience, I don't think staying at home is important. My granddad was a burden when he was still at home, and that's a horrible thing for family to know about one of their own. He spent the last week of his life in a hospice which was wonderful. He was cared for and the burden was removed from his loved ones. Typically for my family, he was a frugal one so had money in the bank. There's luck as well as judgement in being in that position.
I think money should come from general taxation, but that money should be spent on making the last few weeks comfortable rather than extending life. It's not nice, but I think people should die with comfort and dignity rather than have their life extended beyond those two considerations, not to mention the wishes and needs of those around them.