However, NHS dental access in Dumfries and Galloway has continued to worsen since the payment reform was introduced. • Dental practices like many businesses will experience the impact of increased costs of materials, utilities and staffing costs. • There remains concern around the increased costs to patients during the current cost of living crisis. • It is noted that the funding for General Dental Services is held at Scottish Government level and NHS Boards are not able to directly access funding resulting from decreases in activity in General Dental Services in their area, this limits access to funding to support local Public Dental Services who are now having to provide emergency dental care for all unregistered patients.