We do have a church tax. (in fact Hitler and the vatican agreed on that, the protestant churches followed suit) The church tax is levied from the church members and is levied by the Federal government which 8after a deduction) forwards it the tax to the church. They pay mostly the pastors/priests and their administration, but also the deficit of kindergartens, homes,...
People are free to give to certified organizations (wohltätige Zwecke) and can deduct that money from their taxable income. (This led to questions when we were young and had not such an high income, since the tax inspector had a hard time believeng that we gave so much of our income for benevolent activities.)
@drewnogal saidSocial care funds aren't ring fenced within the local authority. It seemed to me that Liverpool blatantly moved the boundaries to fund capital of culture endeavours and it was no coincidence that Strawberry Fields children's home closed down that year to give one example. Stick health funding in the local authority budget and those monies are just as vulnerable to moving sideways. Post code lottery just gets worse.
To start with it doesn’t sound good to introduce a new funding system for both health AND social care.
I heard that Germany have something called a Church Tax which used specifically for the funding of social care thus ring fenced.
I know, take it to debates...