The Beveridge model uses centralized or decentralized general taxation to provide universal healthcare free at the point of service.

Under this single-payer framework, exemplified by the United Kingdom's National Health Service and Sweden's decentralized, regionally managed authorities, the state acts as the primary payer and provider. Funding is derived directly from national or local tax contributions, eliminating market-based premiums. While this system minimizes administrative overhead and ensures equitable access, it frequently introduces non-price rationing mechanisms, resulting in longer waiting lists for elective procedures compared to market-driven systems.