2026/27 Financial Year
A plain-English guide to the April 2026 contract changes, how UDA bands work, urgent care requirements, superannuation, and how to read your NHSBSA Compass reports.
From 1 April 2026, the NHS dental contract in England received its most significant update since 2006. UDAs remain the foundation of the payment system, but several new mechanisms now sit alongside them.
The government has stated these are interim changes while longer-term fundamental reform is developed. The BDA continues to push for full replacement of the UDA system.
The banding system remains the foundation of NHS dental payment. Every course of treatment (CoT) falls into one of these bands.
| Band | UDA Value | Patient Charge | Includes |
|---|---|---|---|
| Band 1 | 1.0 | £27.90 | Exam, diagnosis, X-rays, scale & polish, fluoride varnish, prevention advice |
| Band 1 Urgent | £75 ÷ nominal | £27.90 | Emergency/unscheduled treatment (see Section 3) |
| Band 2a | 3.0 | £76.60 | Band 1 + fillings, extractions, anterior root canal, fissure sealants (1-2 teeth) |
| Band 2b | 5.0 | £76.60 | Band 2a + more complex treatment, molar root canals, fissure sealants (3+ teeth) |
| Band 2c | 7.0 | £76.60 | Most complex non-lab work |
| Band 3 | 12.0 | £332.10 | All of the above + lab work: crowns, bridges, dentures |
| Reg 11 | varies | varies | Denture/bridge repairs not part of a full CoT. Denture mods now 2 UDAs. |
What you can do:
How to claim: Submit an FP17 with Band 1 selected. Include all clinical data codes for the treatments provided (exam, radiographs, scale, etc.).
Patient attends for a routine check-up. You examine, take 2 bitewings, provide a scale and polish, apply fluoride varnish, and give oral hygiene instruction.
What you can do (in addition to all Band 1 items):
Patient attends, you examine them and find 2 carious teeth. You take radiographs, provide fillings, and give OHI. Even though this took 2 appointments, it’s ONE course of treatment.
What you can do (in addition to all Band 2a items):
Patient presents with a symptomatic lower molar. You diagnose irreversible pulpitis, begin root canal treatment over 2 visits, and also provide 2 fillings on other teeth.
What you can do: The most complex treatment that does not require laboratory-fabricated items. This is the least common band and covers extensive treatment plans involving multiple complex procedures within a single course of treatment.
Patient requires multiple molar endodontics, surgical extractions, and extensive restorative work across several appointments — but no crowns, bridges, or dentures.
What you can do (in addition to everything in Bands 1/2):
Patient needs a crown on UL6, a filling on LR5, and an extraction of UR8. You examine, provide all treatment over 3 visits including crown prep, fit, fillings, and extraction. One Band 3 charge covers everything.
Associates are typically paid a per-UDA rate agreed in their associate agreement. This is separate from the practice's nominal UDA value.
| Item | Typical Range (2026) |
|---|---|
| Practice nominal UDA value | £28 – £38 |
| Associate UDA rate | £12 – £16 |
| Associate as % of nominal | ~40% – 50% |
Reg 11 covers repairs that are NOT part of a full course of treatment. These are separate claims.
| Treatment | UDA Value (from April 2026) | Notes |
|---|---|---|
| Denture repair | 2.0 UDAs | Was 1.0 UDA before April 2026 |
| Denture reline/rebase | 2.0 UDAs | Was 1.0 UDA before April 2026 |
| Denture modification | 2.0 UDAs | E.g. adding a tooth to an existing denture |
| Bridge repair | 1.2 UDAs | Recementation or minor repair |
| Removal of sutures | 0 UDAs | Free of charge |
| Arrest of bleeding | 0 UDAs | Free of charge |
Every NHS course of treatment requires an FP17 claim form submitted electronically via your practice management software.
This is the single biggest change in the 2026/27 contract. The old 1.2 UDA urgent band (worth roughly £42 at many practices) is replaced with a £75 flat fee per urgent course of treatment.
All GDS/PDS contracts with 100 or more UDAs per year must deliver a minimum number of urgent treatments.
Contracts exempt from this requirement:
Your Required Number is calculated from your Relevant Contract Value (RCV):
The RCV is your annual contract value (NACV) minus payments for orthodontics, sedation, domiciliary, and public health services.
For practices WITH a required number:
| Component | Amount | When Credited |
|---|---|---|
| £15 fixed credit (per required treatment) | £15 | Monthly in advance, spread equally |
| £60 activity credit (within required number) | £60 | On FP17 submission |
| £75 activity credit (above required number) | £75 | On FP17 submission |
For practices WITHOUT a required number: A simple £75 activity credit per urgent CoT on FP17 submission.
| Category | Timeframe | Examples |
|---|---|---|
| Emergency | Within 60 minutes | Life-threatening oral conditions, uncontrolled bleeding |
| Urgent | Within 24 hours | Severe pain, facial swelling, dental trauma |
| Non-urgent unscheduled | Within 7 days | Broken tooth, lost filling, loose crown |
Urgent care is claimed as a Band 1 Urgent FP17. The treatment you can provide is limited to addressing the patient's presenting complaint and initial disease management. It is NOT a full course of treatment.
Treatments allowed under urgent care:
An unregistered patient phones in severe pain. You triage them, see them within 24 hours. You take a PA radiograph, diagnose irreversible pulpitis on LR6, extirpate the pulp, place a temporary dressing, prescribe antibiotics, and give self-care advice.
| Term | Meaning |
|---|---|
| NACV | Negotiated Annual Contract Value — the total annual payment for your contract |
| RCV | Relevant Contract Value — NACV minus ortho, sedation, domiciliary, and public health payments |
| Nominal UDA Value | NACV ÷ contracted UDAs. E.g. £350,000 / 10,000 = £35 per UDA |
| NPE | Net Pensionable Earnings — your declared pensionable earnings for superannuation |
| FP17 | The claim form submitted for each NHS course of treatment |
You are expected to deliver your full contracted UDAs each year. Both urgent care UDAs and regular UDAs count towards your total.
You can deliver up to 110% of your contract if agreed with your commissioner in advance. Over-delivery beyond this is not automatically paid.
All FP17 claims must be submitted within 2 months (62 days) of completing a course of treatment.
Three new care pathways provide fixed national tariffs for treating adults (16+) with complex dental needs. These replace the inconsistent UDA allocations used previously for high-need patients.
| Pathway | Eligibility | Duration | Tariff |
|---|---|---|---|
| 1. Caries | 5+ teeth with caries into dentine, no unstable periodontal disease | 6 months | £284 |
| 2. Caries + Perio | 5+ teeth with caries into dentine WITH unstable periodontal disease | 12 months | £709 |
| 3. Periodontitis | New diagnosis of Grade C periodontitis | 6 months | £248 |
Each pathway pays a fixed cash amount, not UDAs. At year-end reconciliation, the cash is converted back to UDAs using your nominal UDA value.
Practices with lower UDA values benefit proportionally more — the same cash converts to more UDAs.
You can choose between the pathway tariff OR traditional banding for the same patient. The pathway is not mandatory — it is an alternative claiming route that better reflects the clinical work involved for complex cases.
Patient presents with 6 carious teeth into dentine, no periodontal disease. Under traditional banding, this would be a Band 2a (3 UDAs, ~£105 at £35/UDA). Under Pathway 1, this pays £284 (8.11 UDAs at £35/UDA) — nearly 3x the payment for the same clinical work.
Previously claimable as Band 1 (1 UDA), fissure sealants are now claimable as Band 2:
This better reflects the clinical time involved and incentivises preventive treatment for children and young adults.
Trained dental nurses and other DCPs can now deliver standalone fluoride varnish courses of treatment. This allows practices to see more prevention patients without using dentist chair time.
Denture modifications, repairs, and relines now attract 2 UDAs (previously 1 UDA under Regulation 11). This recognises the lab costs and clinical time involved.
Eligible clinicians (associates, therapists, hygienists) can receive funded annual appraisals at approximately £213 per clinician. This supports workforce development and retention.
All NHS dental performers are enrolled in the NHS Pension Scheme unless they opt out. Your employer deducts employee contributions from your earnings and pays employer contributions on top.
| Tier | Pensionable Earnings | Employee Rate | Employer Rate |
|---|---|---|---|
| 1 | Up to £13,246 | 5.20% | 14.38% |
| 2 | £13,247 – £26,832 | 6.50% | 14.38% |
| 3 | £26,833 – £32,691 | 8.30% | 14.38% |
| 4 | £32,692 – £49,078 | 9.80% | 14.38% |
| 5 | £49,079 – £62,924 | 10.70% | 14.38% |
| 6 | £62,925 and above | 11.60% | 14.38% |
Your tier is based on your total superannuable remuneration across ALL contracts.
Issued around July each year. Shows a per-contract breakdown of:
Compare your SD86c and monthly superannuation notifications against your own records. Common discrepancies include missing FP17s not yet processed, delayed claim processing, and incorrect contract allocation.
NHSBSA Compass is the system that manages NHS dental contracts and payments. Here are the key reports you can download and what they contain.
The simplest overview of your activity. One row per contract showing:
Use this to: Quickly check your total UDA count matches your own records.
Detailed listing of every patient treated. Each row shows patient name, DOB, treatment dates, patient charge, UDA value (Units/Fees), NHS number, processing date, and status.
Use this to: Investigate specific discrepancies — e.g. a patient you treated but can't see on Compass.
The 6-digit period code in DCS127 reports encodes the financial year and month:
So 262701 = April 2026, 262712 = March 2027
Monthly statement per contract containing:
The Activity Summary page is particularly useful for checking your band breakdown matches your own records.
Annual summary of pensionable earnings per contract. See Section 7 above.
Shows your Net Pensionable Earnings (NPE) allocation for the year per contract. Useful for verifying your pension contributions are based on the correct figures.
| Status | Meaning |
|---|---|
| Processed | Claim accepted and paid |
| Validated | Claim checked and approved |
| Failed Validation | Claim has errors — check error codes and resubmit |
| Deleted | Claim removed (e.g. replaced by a correction) |
A Band 1 course of treatment is worth 1.0 UDA. This covers examination, diagnosis, X-rays, scale and polish, fluoride varnish, and prevention advice.
From April 2026: Band 1 is £27.90, Band 2 is £76.60, and Band 3 is £332.10. Emergency/urgent treatment is also £27.90. Children and exempt patients pay nothing.
From April 2026, each urgent/unscheduled course of treatment pays a flat £75 fee (replacing the old 1.2 UDA band). This is converted to UDAs at your practice's nominal rate for contract reconciliation. Practices with 100+ contracted UDAs must deliver a minimum number of urgent treatments.
Three new fixed-fee pathways for adults (16+) with high dental needs: Pathway 1 (Caries, £284), Pathway 2 (Caries + Perio, £709), and Pathway 3 (Periodontitis, £248). These pay significantly more than traditional banding for the same clinical work.
Multiply the band's UDA value by your per-UDA rate from your associate agreement. For example: Band 2a (3 UDAs) at £14/UDA = £42 gross pay. Most associates receive 40–50% of the practice nominal UDA value.
Your practice's nominal UDA value = Annual Contract Value (NACV) divided by total contracted UDAs. For example: £350,000 ÷ 10,000 UDAs = £35 per UDA. This is what the NHS pays the practice per UDA, not what the associate receives.
UDA Pulse is a free app designed for NHS dentists to track UDA delivery, income, and progress towards targets in real-time. Available on App Store and Google Play.
Commissioners may reduce your payments (clawback). A mid-year review at 6 months checks progress. Year-end reconciliation compares delivered vs contracted activity. From 2026, urgent care delivery is reconciled separately from routine activity.
No. The April 2026 changes are interim reforms within the existing UDA framework. The government has stated longer-term fundamental reform is being developed, and the BDA continues to push for full replacement of the UDA system.
UDA Pulse v5 lets you import DCS127, DCS129, SD86c, and Monthly Superannuation reports directly. The app matches your logged entries against NHSBSA claims by date and UDA value, highlighting any discrepancies so you can chase missing FP17s or incorrect band allocations before year-end reconciliation.
Yes. From v5.0, UDA Pulse supports salaried and locum practice types with dedicated session logging (day rates, shift tracking) instead of UDA entry. Limited company dentists can also get corporation tax estimates alongside the existing sole trader and PAYE calculations.
Log bands in seconds, import NHSBSA Compass reports to verify your claims, and track FP17 deadlines so you never miss a submission. Now with salaried and locum session logging, per-practice price memory, and tax estimates for sole traders, limited companies, and PAYE. Free for NHS, mixed, and private dentists.