This report proposes a resource allocation model for the Irish health services based on the principle that each Irish resident should be provided with access to health services funded from general taxation and in proportion to their need for those services. At the moment, such a system cannot be deployed as some necessary financial information is not available. The information could be made available, and should be done as quickly as possible. If this information were made available, the model proposed here, while very crude, would serve as a good starting point for resource allocation and should be initiated as soon as possible. Any reasonable system of resource allocation would be an improvement on the system that is currently in place.