This cost-effectiveness analysis, guided by methodologies applied in previous analyses [21,22,23,24, 30, 32], and using epidemiological data from a representative sample of 5-, 8-, and 12-year-old schoolchildren collected in FACCT [31], compared the incremental costs and consequences associated with exposure to the CWF intervention compared to no CWF exposure for this cohort living in Ireland in 2017. The incremental cost-effectiveness ratio (ICER) of CWF was re-calculated to include the potential savings associated with the reduced need for dental treatment. A simple probabilistic model, developed in MS Excel [33], simulated the lifetime treatment savings associated with exposure to CWF during 2017. The analysis adopted the health-payer perspective (direct and indirect treatment savings) and applied the Irish recommended social discount rate of 4% [34, 35] to the potential lifetime treatment savings. The study adhered to the Consolidated Health Economic Evaluation Reporting Standards [36] for reporting economic evaluations and reports the annual CWF cost per d3vcmft/D3vcMFT prevented along with the net CWF cost (cost of CWF provision minus the expected treatment savings) per d3vcmft/D3vcMFT prevented in 2017 Euro.
The cost of CWF provision per decayed, missing or filled tooth prevented
The cost-effectiveness of CWF was calculated as the annual ratio of incremental costs to incremental consequences in terms of caries prevented, as measured by the d3vcmft/D3vcMFT index (Eq. 1), for schoolchildren with exposure to the intervention compared to those without. The d3vcmft/D3vcMFT index records caries at the dentinal level of involvement according to WHO criteria [37], and this was expanded in FACCT [31] to include visible non-cavitated dentinal caries thus providing more detail on disease levels and the stage at which dental caries is likely to be treated restoratively [17].
$$ICER = Cost_{CWF} \;per\;d_{3vc} ft{/}D_{3vc} MFT\;Prevented_{CWF} = \frac{{Annual\;Cost\;of\;Supply_{CWF} }}{{Annual\;d_{3vc} ft{/}D_{3vc} \;MFT\;Prevented_{CWF} }}$$
(1)
The annual cost to supply CWF
The costs covered by the state for the provision of CWF are the capital costs, the operating and maintenance (O&M) costs and the fluoride chemical cost (Eq. 2).
$$Annual\;Cost\;of\;Supply_{CWF} = Capital\;Cost_{CWF} + O\& M\;Cost_{CWF} + Fluoride\;Chemical\;Cost$$
(2)
The EPA provided information on the population served and the annual average daily throughput of treated water for each water treatment scheme (WTS) on the PWS delivering CWF in 2017 [12]. Capital and O&M costs were estimated from a national audit of the water fluoridation process [20] along with cost information provided by the Health Service Executive (HSE) to the authors. The national audit, conducted in 2008/09, identified each element where a WTS failed to comply with the Code of Practice [38] and outlined the capital investment and O&M costs required by the scheme to achieve compliance. To estimate such costs, the water treatment schemes were categorised according to their average annual throughput in m3/day (< 1000 to > 20,000 m3/day) corresponding to the categories reported by the audit [20]. Fluoride chemical costs were informed by the HSE’s contracted cost to the single supplier of Hydrofluosilicic acid (H2SiF6), the only chemical used to fluoridate the PWS in Ireland.
Capital costs
Two forms of capital expenditure were identified: (i) planned capital expenditure, the costs to commence CWF, and (ii) reactive capital expenditure, the finance required to replace existing equipment (Eq. 3).
$$Capital\;Cost_{CWF} = Planned\;Capital\;Costs + Reactive \;Capital\;Costs$$
(3)
The costs reported by the national audit were taken as the planned capital costs per WTS category ‘i’ inflated to 2017 prices using the consumer price index [39] and depreciated over a 30-year time frame, the expected useful life of a WTS (Eq. 4). This depreciation rate may overestimate the cost of CWF, as many schemes have been operating for over fifty years without replacement.
$$Planned\;Capital\;Cost_{i} = \frac{{Cost\;WTS_{i} \left( {1 + inf_{2017} } \right)}}{{t_{dep} }}$$
(4)
The reactive expenditure was taken as the total accounting cost advised by the HSE for each WTS to maintain the required levels of fluoride in 2017. This cost was weighted according to the distribution of total planned capital expenditure per WTS category and divided by the number of schemes within each category to yield an annual reactive cost per WTS (see Eq. 5 where TC is the total outlay recorded by the HSE in 2017, xi is the cost for the WTS category i reported by the national audit, and yi is the number of schemes in category i). The depreciated planned capital cost and the annual reactive capital cost were summed to produce an annual capital cost per WTS category.
$$Reactive\;Capital\;Cost_{i} = TC\left( {\frac{{x_{i} }}{{\sum x_{i} *y_{i} }}} \right)$$
(5)
The operating and maintenance costs
The annual O&M cost was assumed to be an average of the national audit cost adjusted for inflation [39] and the HSE reported O&M costs for each WTS category.
The fluoride chemical cost
The annual fluoride chemical cost was calculated specific to each WTS, based on the volume of water produced, the required concentration of fluoride (0.7 mg/l) [40], the specific gravity of H2SiF6 and the HSE contracted cost per litre of H2SiF6 for 2017 (Eq. 6).
$$Fluoride\;Chemical\;Cost = m^{3}/day \left( {Cost\;H_{2} SiF_{6} \;per\;litre*\frac{365}{{1000}}*\frac{{mg\;F\;in\;water}}{{F\;per\;kg\;H_{2} SiF_{6} }}*\frac{1}{{specific\;gravity\;H_{2} SiF_{6} }} } \right)$$
(6)
At the end of the costing process, each WTS had an annual capital and O&M cost attributed according to its scheme category, along with a fluoride chemical cost specific to each WTS. The schemes were further classified according to the size of the population served (< 1000 to > 100,000 people). The total annual cost for each WTS category was divided by the population served to produce a mean annual per person cost per WTS category. Informed by national population statistics [41] and the populations served by each WTS [12], the total annual cost of CWF provision to 5-, 8-, and 12-year-old schoolchildren was calculated.
Annual dental caries prevented
The dental caries prevented attributable to CWF was estimated using anonymized dental caries outcome data, recorded at the dentine level with or without cavitation (d3vcmft/D3vcMFT), from a representative sample of schoolchildren living in Ireland collected in the FACCT study between 2013 and 2017 [31]. This cross-sectional oral health survey with a longitudinal component, examined children aged 5- and 12-years in the 2013/14 school year and re-examined the 5-year-old children aged 8 in the 2016/17 school year. The analysis was confined to two categories of children: children with (‘fluoridated’) and children without (‘non-fluoridated’) lifetime exposure to CWF. This classification was made following detailed examination of the fluoridation status of the domestic water supply for each child’s current and past water supplies [31]. Information on the number of fluoridated and non-fluoridated schoolchildren sampled is provided in Table 1.
Table 1 Number of children clinically examined by age-group and lifetime exposure to CWF. The annual value for dental caries prevented owing to the intervention was calculated by combining the decay (\(d_{3vc} ft{/}D_{3vc} FT\).) prevented by exposure to fluoride with the number of missing teeth prevented (Eq. 7).
$$Annual\;Caries (d_{3vc} ft{/}D_{3vc} MFT)\;Prevented _{CWF} = Annual\;Decay\;Prevented_{CWF} + Annual\;Missting\;Teeth\;Prevented_{CWF}$$
(7)
$$Annual\;Decay\;(d_{3vc} ft{/}D_{3vc} FT) \;Prevented _{CWF} = \left( {\frac{{d_{3vc} ft{/}D_{3vc} FT_{{nonF_{i} }} - d_{3vc} ft{/}D_{3vc} FT_{{nonF_{i - 1} }} }}{ years\;diff}*\left| {\frac{{d_{3vc} ft{/}D_{3vc} FT_{{F_{i} }} - d_{3vc} ft{/}D_{3vc} FT_{{nonF_{i} }} }}{{d_{3vc} ft{/}D_{3vc} FT_{{nonF_{i} }} }}} \right|} \right)$$
(8)
The decay prevented was estimated from the decay (d3vcft/D3vcFT) increments for the non-fluoridated cohort (nonF) by age-group ‘i’, where i takes the value 0, 1, 2 or 3 corresponding to 1-year-old, 5-year-old, 8-year-old, and 12-year-old children, respectively (first term Eq. 8). We did not have a baseline caries measure to calculate the caries increment for 5-year-old children, therefore it was assumed that the decay occurred between ages 1 and 5 based on the chronology of deciduous tooth eruption and expert opinion. The mean caries increments were further divided by the difference in the number of years between age-groups (years diff) to generate a mean annual caries increment specific to each age-group for the non-fluoridated children (first term Eq. 8).
To determine the decayed teeth (d3vcft/D3vcFT) prevented attributable to one year of exposure to the intervention, the effect of CWF, calculated as the difference in the decay experience between the fluoridated and non-fluoridated cohorts for the three age-groups, was applied to the relevant annual decay increment for each group. This method assumed the effect of CWF was constant over time [24] and also controlled for exposure to other fluoride sources between the two cohorts (second term Eq. 8).
$$Annual \;Missing\;Teeth\;Prevented_{CWF} = \left( {\frac{{MT_{{nonF_{i} }} - MT_{{nonF_{i - 1} }} }}{years\;diff}*\left| {\frac{{MT_{{F_{i} }} - MT_{{nonF_{i} }} }}{{MT_{{nonF_{i} }} }}} \right|} \right)$$
(9)
The number of missing teeth prevented was confined to the permanent dentition of 12-year-old children as data on missing teeth for the 5- and 8-year-old age-groups are unreliable given the transition from primary to permanent teeth at these ages (Eq. 9).
Net cost CWF per decayed, missing or filled tooth prevented
Thus far, the analysis had not considered the potential treatment savings associated with the caries prevented attributable to CWF. The incremental cost-effectiveness ratio was recalculated to include the potential treatment savings attributable to exposure to the CWF intervention in 2017 (Eq. 10).
$$ICER = Net\;Cost_{CWF} per d_{3vc} ft{/}D_{3vc} MFT\;Prevented_{CWF} = \frac{{Annual\;Cost_{CWF} - Annual\;Treatment\;savings_{{_{CWF} }} }}{{Annual\;d_{3vc} ft{/}D_{3vc} MFT\;Averted_{CWF} }}$$
(10)
Annual treatment savings
The potential annual treatment savings attributable to CWF was estimated as the annual caries prevented attributable to CWF multiplied by the present value (PV) of the lifetime cost to treat the caries prevented during 2017 (Eq. 11).
$$Annual\;Treatment\;Savings _{CWF} = Annual\;d_{3vc} ft{/}D_{3vc} MFT\;Prevented_{CWF} * PV\;Lifetime\;Treatment\;Cost\;of\;Decay$$
(11)
Lifetime treatment cost of decay
We hypothesized that all dental caries, whether treated or untreated, carried the full cost of treatment given the quality of life benefits associated with good oral health [22,23,24, 30, 42]. Exposure to CWF confers a continuous benefit as once the tooth structure is damaged it requires restoration and follow-up maintenance throughout life. Thus, the initial and expected follow-up treatments required to maintain a carious tooth over a lifetime were considered (Eq. 12).
$$PV\;Lifetime\;Treatment\;Cost\;of\;Caries = PV\left( {Cost\;Initial\;Tretament + Cost\;Subsequent\;Treatments} \right)$$
(12)
In Ireland, oral healthcare is delivered through a two-tiered system of public and private services. Citizens who qualify for the means tested medical card are entitled to a limited range of publicly funded treatments, whilst all other persons pay the full cost for treatment [43]. For this analysis, we assumed all treatments were delivered in the primary care setting and treatment occurred at the end of 2017.
The initial treatment types were limited to a restoration for the 5- and 8-year-old age-groups, and a restoration or an extraction for the 12-year-old age-group. Further to the EU’s ratification of the Minamata Convention on Mercury [44], initial restorations occurred under the minimum age required for a dental amalgam and were assumed to be composite restorations [45]. The number of initial treatments were estimated for each age-group according to the number of dental caries prevented (Eq. 8). Extractions for the 12-year-olds, estimated as per the number of missing teeth prevented (Eq. 9), were allocated between routine and surgical according to the distribution of extractions in the public system for the youngest age cohort.
In the absence of longitudinal treatment information, treatments delivered by the publicly funded system during 2017/18 served as a proxy for the distribution of expected follow-up treatment types for both publicly and privately funded individuals [46]. Follow-up treatments applied to the permanent dentition of the 8- and 12-year-old age-groups only and were limited to replacement fillings and extractions. The expected longevity of a restoration was assumed to be 12 years [22,23,24, 47, 48] and replacement restorations were assumed to fail at the same rate as initial restorations [24]. Restorative crowns were not included as they are not funded under the public system.
The probabilistic model simulated each age-group through the possible treatment cycles from initial treatment until death at the average life expectancy at 82 years [24, 49]. The range of expected follow-up treatments delivered at each cycle, were conditional on the treatment received in the preceding cycle, the age at the likely time of successive treatment, the probability of the follow-up treatment type weighted according to the publicly funded treatment distribution [50], the probability of survival to the time of the follow-up treatment [49], and life expectancy [49]. The public system’s treatment distribution accounted for the possibility that the tooth would be extracted during the lifetime treatment of the carious tooth. The probability of receiving a particular treatment i at treatment cycle T, given the treatment type received in the preceding cycle, was assumed to be independent of treatment typeFootnote 2 (Eq. 13).
$$Prob\left( {Treatment_{i, T} } \right) = \mathop \sum \limits_{j = 1}^{4} \mathop \sum \limits_{i = 1}^{4} Prob\left( {Treatment_{i, T} } \right)Prob\left( {Treatment_{j, T - 12} } \right)$$
(13)
A treatment cost was assigned to each treatment type at each cycle. Public treatment costs were taken from the 2017 HSE report on treatment expenditures [50], and private costs were collected from a representative sample of dental practices in 2017. All treatment costs were discounted at 4% per annum [34, 35]. An expected discounted lifetime treatment cost was derived for each age-group for both public and private treatments (Eq. 14) where n is the number of restorations a patient undergoes over a lifetime of dental care.
$$PV\left( {Cost\;Initial\;Treatment + Cost\;Subsequent\;Treatments} \right) = \mathop \sum \limits_{k = 0}^{n} \mathop \sum \limits_{i = 1}^{4} \frac{{Prob\left( {Treatment_{i} } \right)*Cost\left( {Treatment_{i} } \right)}}{{\left( {1 + discount\;rate} \right)^{1 + k12} }}$$
(14)
The likely indirect savings accruing to CWF, in terms of productivity losses averted, were also valued. Further to expert opinion, one hour in lost productivity per treatment was assumed. The 2017 average hourly total labour cost of €26.01 [51] was added to each treatment cost and modelled as above.
The lifetime treatment costs were multiplied by the age specific annual caries increments to estimate the potential annual lifetime treatment savings owing to one year of exposure to CWF. These treatment savings were weighted according to the proportion of publicly (33%) and privately (67%) funded individuals in 2017 [52] to produce a single annual lifetime treatment saving per age-group.
Information on the treatment probabilities, survival probabilities at each treatment cycle, the costs of dental treatments along with a sample calculation of an expected follow up treatment are available in Additional file 1: Tables S1–S3 and Sample Calculation
Accounting for uncertainty
One-way sensitivity analysis considered the impact of the discount rate, CWF efficacy, treatment costs, treatment longevity, CWF costs and the depreciation rate. Scenario analyses varied these parameters simultaneously under a worst- and best-case combination of input values. The parameters varied along with their input values (best-, worst-case) were the discount rate (0%, 10%), different levels of CWF effectiveness (+ 20%, − 20%), the potential treatment savings (+ 20%, − 20%), the lifetime of a restoration (10 years, 15 years), CWF operating and maintenance costs (+ 20%, − 20%) and the depreciation rate for CWF capital costs (50 years, 10 years). The probabilistic sensitivity analyses (PSA) evaluated the combined parameter uncertainty in the study’s input values using a 10,000 iteration Monte Carlo simulation. An overview of parameters varied in the probabilistic sensitivity analysis are available in Additional file 1: Table S4.
Dental fluorosis
Previous reviews of economic evaluations of CWF encourage the inclusion of treatment costs resultant from enamel fluorosis in CWF cost estimates [53, 54]. In the absence of published estimates, the cost to treat fluorosis was not included in the formal CEA. However, using information on the prevalence of fluorosis according to lifetime fluoridation status, collected in the FACCT study [31] as outlined in Table 2, the per capita treatment cost required to negate the potential treatment savings attributable to CWF were estimated.
Table 2 Dean’s Index of Fluorosis, percentage of children affected according to age-group and fluoridation status.