health coverage, namely the time countries take to implement it, the lack of legislation or the political will. In the context of achieving the right to health, cross-national analysis showed that key factors for success were the ability to raise tax, the existence of democratic systems and having a legal mandate. In terms of funding, the tax system is the best way to collect money. Research has shown that to achieve universal health coverage, in addition to increased tax collection, there should be institutional and political support and a shared national identity making society more willing to invest in the collective good. Furthermore, a more divided society was less likely to promote universal health coverage. A rights-based health system should include the incorporation of human rights treaties, advocacy, functioning courts and an independent judiciary to ensure the implementation of laws, monitoring of implementation and strategic litigation. Health systems should be participative, with community engagement essential to achieving this. A health system should function with transparency, respect for cultural differences and ensure equality in accessing it. In addition, independent monitoring, accountability, shadow reports and strategic litigation are necessary to ensure standards are maintained. Prof McKee gave the example of the UK in which the government has moved towards contracting out parts of the health service to private companies. This can have a negative effect on the state’s accountability to maintaining an appropriate standard of service and can also prevent NGOs that are unable to function as competitively as large corporations from being involved in providing these services where the state seeks to avoid responsibility. Many of the challenges faced when implementing the right to health could be relevant to the implementation of the right to rehabilitation, particularly in the areas of funding and state accountability. In the open discussion following Prof McKee’s presentation, it was noted that NGOs are bridging the gap by providing the majority of torture rehabilitation services. However, NGOs will still be held accountable, particularly in terms of accessing funding, and therefore it is important to measure and evaluate the effectiveness of services provided. Prof. Martin McKee from the London School of Hygiene & Tropical Medicine reflected on the accessing of health systems and health financing in the context of the right to health. 6 International Rehabilitation Council for Torture Victims