Select committee: Public Accounts Committee
Conclusion 5
21st Report - Fixing NHS Dentistry
Published 4 Apr 2025
Addressed to HM Treasury
Public Accounts Committee Fixing NHS Dentistry All items in this report Report on parliament.uk ↗ Inquiry on parliament.uk ↗
Conclusion (the committee's words)
DHSC and NHSE have not undertaken the analysis needed to understand the actual cost of delivering NHS dental care, without which any efforts at reform will fail to address fundamental issues around the affordability of NHS work. The discrepancy between what a dentist can earn delivering NHS work and private work is a fundamental issue for improving access. The current NHS dental contract, and its reliance on Units of Dental Activity (UDA) rates that were set nearly two decades ago, is unfit for purpose. Recent attempts to address disparities in what practices can earn for delivering NHS work by increasing the minimum UDA value first to £23 and then to £28, and to better reflect the different costs of treatments of greater complexity, have failed to deliver any identifiable improvements. We agree with DHSC when it says that fiddling around with the contract fails to address the real problem. In April 2023, there were 34,520 dentists registered to provide dentistry in England, but only 24,193 of these provided some NHS dental care in 2023–24. Without proper remuneration it is likely that even more will move exclusively to the private sector. However, it does not appear that NHSE and DHSC yet have a sense of what level of funding would provide a realistic incentive for dentists to prioritise NHS work. Until there is a clear and evidence–based proposal for remuneration that reflects the true costs of dentistry, that issue is unlikely to be resolved. recommendation DHSC and NHSE should commit in their Treasury Minute response to conducting and publishing analysis of the actual costs of providing NHS dental care as part of any future work on reforms to NHS dentistry, reflecting the full range of complexities of treatments that patients might need. This should include an explanation of how the current structure of payments to dentists, in terms of the range and complexity of treatment, has different impacts depending on the deprivation of the community served.
From: Public Accounts Committee, 21st Report - Fixing NHS Dentistry (HC 648), 4 April 2025
Government response
Latest Treasury Minutes progress report to the Committee of Public Accounts on the Twenty-first Report of Session 2024-26
The government responded to the whole report on 4 June 2026.
Treasury minutes: Government response to the Committee of Public Accounts on the Twenty-first report from Session 2024-26
Published 18 September 2025.
Treasury minutes: Government response to the Committee of Public Accounts on the Twenty-first report from Session 2024-25
Published 10 July 2025.
Summary written by Accountability Index from the government's response. It is not the government's own words.The government states that it "agrees with the Committee's recommendation" on each recommendation set out in the response, giving target dates for several actions and noting that dental contract reform "will take time".
- On contract reform, a realistic timetable for a new contract "will be determined by the scale of changes under consideration and following consultation". Amendments to the current contract would be expected in 2026-27, "subject to consultation and any necessary regulatory changes".
- On the dental recovery plan, NHSE is to write to the Committee in Autumn 2025 with its analysis of the main initiatives. Dental vans are excluded because the government "decided not to implement a national programme of mobile dental vans".
- On funding for 2025-26, NHSE "would also note that there has been no reduction in dental funding", and says the ringfence rises from £3,974 million to £4,104 million and is extended into 2026-27.
- On the workforce, the department will "carefully consider the outcome of the consultation" on a graduate "tie-in" and then publish its response, with a target date of Winter 2025.