5.1 The government agrees with the Committee’s recommendation. Recommendation implemented: June 2025 5.2 The government is conducting analysis on the ‘actual costs’ of providing dental care and engaging with the BDA on this work, which the government expects will be published in due course. 5.3 The government is working to reform the dental system, and in the interim have made vital changes to how dentists are paid within the current UDA system, for example, through fairer payment for more complex band 2 treatments, in turn incentivising access for patients with a need for higher volume or more complex treatment within band 2. 5.4 The government recognises that different communities will have different needs and that there is a link between deprivation and higher need for dental care. The national contract provides for the breadth of treatments that could be needed by different populations and it also enables flexible commissioning so that ICBs can commission tailored dental programmes and initiatives to meet the specific needs of their local population. ICBs are responsible for commissioning NHS dentistry to meet the needs of the local populations, as well as undertaking oral health needs assessments to identify areas of need.