Select committee: Public Accounts Committee

Conclusion 27

21st Report - Fixing NHS Dentistry Published 4 Apr 2025 Addressed to HM Treasury
Conclusion (the committee's words)
DHSC told us that even with these uplifts to UDA rates, there is still a large gap between what dentists are earning through NHS work compared with the larger amounts they can make in the private sector.80 It described this as the “fundamental problem” facing NHS dentistry and commented that it was perfectly reasonable for dentists to choose to go down private routes 75 C&AG’s Report, Figure 1 76 FND0007, see page 3 77 Q 26 78 C&AG’s Report, Figure 11 and para 2.10 79 Q 26 80 Q 13 17 given the greater financial incentives that exist.81 It said that whilst there is plenty that can be done in terms of the detail of the dental contract, the biggest barrier remains the gap in pay that is available for a NHS dentist versus one operating privately.82 This tallies with much of the written evidence that we received, with stakeholders from across the dental profession noting the disparity between pay in the NHS compared with the private sector, and arguing that such disparities are leading to the under provision of NHS dental care.83

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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