It was announced at the budget that there will be an increase to employers' National Insurance Contributions (NICs) next year, but while the government has confirmed that NHS hospitals and secondary care will be exempt, GPs, pharmacies, hospices and NHS dentists will not.

Responding to a parliamentary question from the Liberal Democrats, health minister Stephen Kinnock responded that 'no assessments have been made yet on the potential impact of an increase in employers' National Insurance Contributions on dental practices' finances'.

The British Dental Association has slammed the government's failure to carry out an impact assessment, commenting that ‘it's utterly reckless to heap new costs on struggling practices without even considering the impact'.

NHS dentists across the country are warning that they will have to cut services for patients or even reduce staff numbers.

One practice in Tyneside has said that ‘it's another nail in the coffin of NHS Dentistry'.

Another practice warned ‘the recent changes to Employers NI and raising of the living wage will lead to bankruptcy and breakdowns'.

The Liberal Democrats are calling for the government to exempt NHS dentists and those providing vital health and care services, including GP surgeries, social care providers, hospices, charitable providers of health and care, and pharmacies, from this tax rise.

Helen Morgan, Liberal Democrat Health and Social Care spokesperson, said: ‘The government has pulled the rug out from under crucial public health services without thinking twice.

‘It's shocking that this careless decision has been taken with no regard to the impact it would have on NHS dentists. Many will have no choice but to cut services and staff numbers.'

Chair of the British Dental Association, Eddie Crouch, added: ‘When millions can't access NHS dentistry it's utterly reckless to heap new costs on struggling practices without even considering the impact.

‘The Treasury failed to grasp that primary care is delivered by thousands of small businesses. Each requires immediate answers on how they're expected to balance their books.'