EDINBURGH, Scotland: The Scottish government has confirmed a 3.75% pay increase for National Health Service (NHS) general dental practitioners for the 2026/2027 financial year. Although the award follows the recommendation of the independent Review Body on Doctors’ and Dentists’ Remuneration (DDRB), the British Dental Association (BDA) has raised concerns that the increase does not adequately address the wider financial pressures facing dental practices.
According to the BDA, the increase will apply to gross item-of-service fees for general and orthodontic treatment, as well as capitation payments. It will take effect on 1 December 2026 and be backdated to 1 April 2026. Retrospective payments covering April to November 2026 are scheduled for February 2027.
The association had called for the uplift to be applied to the entire remuneration package under Scotland’s Statement of Dental Remuneration. However, the government has not extended the award to the full package. The BDA also criticised the decision not to follow the DDRB’s recommendation to negotiate the expenses and cost-of-care component directly with the BDA’s Scottish Dental Practice Committee.
Changes to practice allowances
Alongside the pay award, several adjustments to NHS dental funding arrangements have been announced. The maximum quarterly General Dental Practice Allowance will increase by 3.75% to £23,738 (€28,313*) from January 2027. Commitment payment thresholds will rise by the same percentage from January 2027. The prior approval threshold for orthodontic treatment will also increase from £660 to £685 in December 2026.
The announcement follows the March publication of the DDRB’s 54th report, which provided independent recommendations on remuneration for NHS doctors and dentists across the UK. The Scottish decision highlights the continuing distinction between practitioners’ pay and the funding needed to cover the operating costs of dental services.
Dental earnings show recent growth
The debate also comes against a backdrop of rising reported dental earnings. According to an NHS report, average taxable income among self-employed principal and associate dentists in Scotland who undertook some NHS work increased by 9.3% in the 2024/2025 financial year. However, because the reported increase includes income from both NHS and private dentistry, it does not establish whether NHS remuneration adequately covers the cost of providing dental services. For Scottish NHS dentistry, the central question remains whether the increases in treatment fees and capitation payments, alongside adjustments to practice allowances, will be sufficient to support the long-term financial sustainability of NHS dental services.
Editorial note:
* Calculated on the OANDA platform for 27 October 2026.
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