Select committee: Public Accounts Committee

Conclusion 19

21st Report - Fixing NHS Dentistry Published 4 Apr 2025 Addressed to HM Treasury
Conclusion (the committee's words)
Shortly before our evidence session in February we received a letter from DHSC and NHSE explaining that an error had been identified in their initial modelling of the dental recovery plan.54 The error related to the cost of the NPP, which NHSE and DHSC had estimated would be £164 million for an additional 1.13 million courses of treatment in 2024–25.55 Their modelling did not, however, account for the cost of the premium for new patients who would have seen an NHS dentist in 2024–25 without the additional incentive. Factoring this in meant that the £164 million attributed to the NPP would only be able to deliver 690,000 additional treatments. Delivering all 1.13 million additional treatments would cost an additional £33 million.56

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.

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Treasury minutes: Government response to the Committee of Public Accounts on the Twenty-first report from Session 2024-26

Published 18 September 2025.

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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.

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