Although the national insurance and tax increases will start next April, the care cap doesn’t begin until October 2023 and only for care received after that date.
Further details about how the tax raised will be used are expected in the Spending Review scheduled for 27th October 2021, which will accompany an Autumn Budget. It seems that further details about the specific social care funding reforms will be presented in a Government White Paper, due to be published later in the year, although the Prime Minster has made clear that he intends to use the existing Care Act legislation to make the planned changes.