Table 3.

Expected total cost of treatment for scenario-based items in each of the countries analysed together with cost incurred by the patient and by the state

Country	Total fee in €	Cost paid by the patient in €	% of overall treatment cost covered by the state	*GNI per capita PPP in € in 2016	Cost of treatment to patient as percentage of per capita GNI
Denmark	603	465 paid by patient of which 138 paid by public (state) health insurance scheme	23%	45,027	1.03%
England £1 = €1.20	€72 If all treatment covered by band 2 NHS charge, if private elements incorporated then up to €323	NHS 85.3% paid by a non-exempt charges patient (€61 for a band 2 course of treatment, same charge in England and Wales at all NHS practices)	Dependent on UDA/contract value, if UDA = €24 then band 2 (3 UDAs = €72) therefore state would contribute 14.7%	UK 38,189	0.16% (NHS only) 0.82% (private fee)
France	158	47, which is reimbursed if patient has private insurance (95% population have complementary insurance) they would pay this additional amount so patient overall charge would be 0)	70% of cost (111) reimbursed by public health insurance system (all items discussed in this scenario are regulated by this system, of which 98% of dentists have a contract)	38,114	0.12% (without private insurance)
Germany	448	200	248	45,451	0.44%
Hungary 1HUF = 0.0032 EURO	250 ± 100 for treatment in private dental office, free if treated in either a state-owned or contracted dental office	100% if private, 0% if regional practice has contract with Health Insurance Office of Hungary	100% if regional practice has contract with Health Insurance Office of Hungary	23,242	1.09% (If costs entirely private)
Ireland	205 without additional periodontal treatment, 425 including two quadrants of periodontal scaling plus €33 paid by social insurance = total of €458	100% (45.8% of populous have private health insurance, which will reimburse €25 per appointment up to a maximum of 10 appointment per policy), tax relief at 20% and private dental insurance may reduce costs further	€33 paid by social insurance	43,708	1.04%
Italy	380	100% (0% if patient has insurance but only 10% patients have this)	0%	33,763	1.13%
the Netherlands	505	100%, but if voluntary supplemental insurance reimbursement varies between 75% and 100% up to a maximum that varies between 100 and 1,750	0%	45,582	1.10%
Poland	Approximately 260	100% if private, though 15% of population receive state-funded dental treatment (conservative dentistry, preventative dentistry and oral surgery)	Composite fillings not provided by the state, amalgam paid for by state insurance system	23,921	1.09% (private treatment)
Romania	210	40% of fee (if dentist has a contract with the National Health Insurance House – minority)	If dentist has a contract with the National Health Insurance House – minority of practices, if so 60% paid for by the state but fixed at €300 paid to general dentists and 400 to specialist dentists	19,683	1.07%
Scotland £1 = €1.20	NHS only- €123.60 (patient charge €99), private – periodontal and composite restoration in molar (same as England) + NHS charge would be = €251 private composite molar tooth and periodontal care, NHS radiographs and incisal composite (€36) = €287	80%	20%	UK 38,189	0.26% (if all NHS) 0.73% (if private for periodontal care and composite filling in upper molar)
Spain	510	100 (< 1% population covered by private insurance)	0 (only extractions covered by Spanish NHS equivalent, salaried dentists perform this)	32,482	1.57%