More than �4m was claimed last year by dentists for use of gold

Ronald Findlay pleaded guilty to 22 separate offences while at a practice in Castle Street, Forfar.

The National Health Service's fraud division said it was pleased with the successful prosecution.

Forfar Sheriff Court had heard that Findlay, 47, had defrauded �2,603 from his patients by using the cheaper base metal in inlay and restoration work.

Neil Billing, of NHS Scotland's counter fraud services, said: "This sentence should send a clear message to the small minority of dentists who may be tempted to defraud the public and the NHS.

'Lesser value'

"Any deliberate lack of transparency and honesty in dealing with the public will be pursued vigorously on behalf of all patients."

An investigation by the service has found that up to 36% of all inlay and restoration work carried out in Scotland had involved materials of a lesser value than claimed.

In 2002/2003, dentists in Scotland claimed �4m for restoration work involving gold.

It is estimated that the health service could have lost at least �400,000 during that year because of this type of fraud.

Three other NHS fraud cases are currently going through the Scottish courts, involving a GP, optician and pharmacist.

Mr Billing stressed that only a very small minority of practitioners defraud the NHS.