The apparent disparities in dentists’ pay come from a series of Freedom of Information requests put in to English primary care trusts (PCTs). The figures obtained show the maximum and minimum paid in each trust for a UDA.

In Westminster PCT, for example, the figures show that the maximum paid for a UDA is £105.58 and the minimum £20.19. By contrast, in Sandwell, a relatively deprived area in the West Midlands, the range is from £11.08 per UDA up to a maximum of £45.83. Doncaster PCT is shown to pay a uniform £26.33 per UDA.

The shadow health secretary, Andrew Lansley, claimed the wide price variation proved that the system was not working. “It’s not surprising dentists are deeply unhappy with NHS dentistry when the system Labour has created is so flawed,” he said. “It must be hugely frustrating for many dentists to know that others just down the road are being paid so much more for doing very similar work.

“The contract the government has introduced for NHS dentists needs a complete overhaul if we are to turn things around. We need to give our NHS dentists a better system in which to work if people are to get the dental care they need. That’s why a Conservative government would scrap Labour’s flawed UDA system and introduce a fairer system for dentists and patients.”

But the British Dental Association disputed the figures, saying that the maximum sums were not necessarily representative of the average cost of work and may represent small portions of specialist work, such as domiciliary visits, charged at separate rates.

“The average UDA price is £25,” said a BDA spokeswoman. “Differences in value do reflect geographical areas – some people’s teeth may need more care in more deprived areas.” John Milne, Chair of the BDA’s general dental practice committee, added: “The main flaw with the current dental contract is the way it is centered on targets, rather than providing high-quality care to patients. It’s important now that the conclusions of Professor Steele’s review are consulted on and piloted so that a new system can be developed that works for patients and practitioners alike.”