Reform UK's analysis suggests an average mortgage-free homeowner in England and Wales would face a £74,737 hit under the new Prime Minister's proposed tax plan

Andy Burnham's death tax raid would cost his own voters in Makerfield £50,669, a new analysis has warned.

The Prime Minister, who won his Greater Manchester seat with a majority of 9,231 votes last month, is refusing to rule out a 10 per cent levy on all estates to fund sweeping reforms to the social care system.

The proposed 10 per cent tax mirrors Mr Burnham's previous push to replace the 40 per cent inheritance tax on all estates worth above £325,000 when he served as Gordon Brown's Health Secretary.

Reform UK's research found the cost for the average mortgage-free homeowner in England and Wales could be £74,737.

Makerfield's £50,000 figure is based on data compiled by the Office for National Statistics showing the median price of a home in Makerfield was just under £200,000.

The median price rises to around £295,000 across England and Wales, with the South East of England and London likely to be the hardest hit.

Reform UK's Treasury spokesman Robert Jenrick said: "As a thank you for electing him, Burnham is considering imposing a universal death tax, in a move that would cost his average constituent a whopping £50,000, just as they are grieving at the loss of a loved one.

"Andy Burnham has no mandate whatsoever to raid people’s precious savings."

He added: "Voters have already rejected a death tax on four separate occasions and it flies in the face of his so-called ‘Makerfield Test’.

"Reform UK demands Burnham thinks again before destroying the inheritance of millions of people."

Pressure is mounting on the Prime Minister to find an eye-watering £18.7billion to fund the creation of a new National Care Service.

The Government also continues to spend a large amount of money on social care, with the bill expected to rise to £39billion by the end of the decade.

The Government has insisted that there are "no plans" to resurrect a "death tax” to fund reform of adult social care.

But when Mr Burnham was asked on Monday how his reforms, now that he is Prime Minister, would be funded, he was accused of failing to rule out such a levy.

Asked about the reports, a Government spokesman said: "There are no plans for this.

"Fixing our social care system will require building a broad consensus."

They added: "The old way of doing politics has held up social care reform for decades."

"Our immediate focus is on working together to find common ground and deliver the reforms needed to fix the future of social care – not imposing one particular solution or tax."

Tory leader Kemi Badenoch has written to Mr Burnham to challenge him to rule out tax rises or increased borrowing to pay for social care reform.

The Prime Minister is expected to give more detail on his Government’s plans for social care in a speech on Wednesday.