Understanding SDR: Why Dental Costs in Scotland Differ from the UK
The Statement of Dental Remuneration (SDR) is a unique fee schedule governing NHS dental care in Scotland and Northern Ireland. We explain the 80% contribution model and its impact on patient costs relative to the English banded system.
The UK dental market is not homogenous in its NHS pricing structures. While England and Wales operate a banded charge system — where a single fee covers an entire course of treatment — Scotland employs an itemised, fee-per-item model known as the Statement of Dental Remuneration (SDR).
The 80% Contribution Model
Under the Scottish SDR framework, every clinical procedure (from an examination to a complex crown) is assigned a specific monetary value by NHS Scotland. Patients are required to pay 80% of this scheduled fee for each item provided within a course of treatment, while the Scottish Government subsidises the remaining 20%.
| Procedure (SDR Code) | SDR Scheduled Fee | Patient Contribution (80%) |
|---|---|---|
| Examination (0101) | £17.50 | £14.00 |
| Scale & Polish (0201) | £23.00 | £18.40 |
| Amalgam Filling (0301) | £28.00 | £22.40 |
| Root Canal (0601) | £98.00 | £78.40 |
Source: 2026 Aggregated Data — Dentaclarity National Price Index
NHS Scotland SDR Examples — 80% Contribution (May 2026)
- SDR Scheduled Fee
- £17.50
- Patient Contribution (80%)
- £14.00
- SDR Scheduled Fee
- £23.00
- Patient Contribution (80%)
- £18.40
- SDR Scheduled Fee
- £28.00
- Patient Contribution (80%)
- £22.40
- SDR Scheduled Fee
- £98.00
- Patient Contribution (80%)
- £78.40
Source: 2026 Aggregated Data — Dentaclarity National Price Index
The Crucial Safety Net: The £384 Cap
The inherent risk of an itemised fee system is the cumulative cost of extensive, multi-procedure treatment plans. To mitigate this, NHS Scotland enforces a strict per-course cap. Regardless of the total SDR value of the treatment provided, the maximum a patient can be charged for a single course of NHS dental care is capped at £384.00.
This cap provides critical cost certainty for patients requiring significant restorative work, such as multiple crowns or complex prosthetics. In these high-value cases, the Scottish system functions similarly to the English Band 3 charge, albeit at a slightly higher maximum threshold.
Comparing SDR to Banded Charges
The structural divergence between SDR and banded charges creates distinct patient incentives. For simple, single-item treatments (e.g., an examination and one filling), the Scottish SDR model often results in lower absolute costs than the English Band 2 charge. Conversely, a patient requiring three fillings would pay a single Band 2 charge in England, but would pay the cumulative 80% SDR value for all three fillings in Scotland.
You can compare these figures with national averages in our UK dental costs guide.
This itemised approach aligns patient charges more closely with the actual clinical resource utilised, fostering transparency while maintaining the overarching principle of NHS subsidy.
For a side-by-side comparison of how Scotland's SDR stacks up against NHS systems in England, Wales, and Northern Ireland, see our UK dental costs guide.