Establish a system for those eligible for NHS dental treatment but unable to register with an NHS dentist or get timely treatment to claim reimbursement of the difference between the NHS fee and private fees, on presentation of proof of necessary private treatment.
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Many people are unable to access NHS dental treatment due to dentists withdrawing from NHS contracts to focus solely on private patients. Despite effectively losing access to NHS dental services, such people are taxed in the same way as those who are fortunate enough to still enjoy the services of an NHS dentist. Without a means to claim reimbursement, taxpayers without access to an NHS dentist are effectively subsidising a service to which they are entitled but cannot use.