SIR - Regarding the report that primary care trust bosses are reporting a loss of almost £2 million regarding money for dental work (T&A, December 29).

Rhys North, finance director, stated that this scenario had been replicated across Yorkshire and Humber and appears to be at a loss as to why.

Mr North will be well aware that the new contracts were forced on dental practices, with the vast majority of dentists being totally opposed to their introduction.

He will also be fully aware that government, with the full backing of the PCT, introduced a new pricing structure which, according to the powers-that-be would provide a better, patient-friendly, more comprehensive value for money, etc, service.

As a result there was an immediate, steep, to say the least, increase in prices.

These are £17-plus for a quick check-up, £42.40 for any fillings with a top charge being in excess of £180, which in my opinion has had the effect of people now only going to the dentist when they have no option.

After all, if you know for a fact that it is £42.40 for one filling or ten who can blame people for delaying dental treatment?

Once again the government has introduced a back-door method to increase revenue assuming that the electorate are awash with money and at the same time brain-dead.

E Mills, Wrose Mount, Wrose