Dental practitioners dealing with children and individuals with special needs can be supported by the provision of general anaesthesia for the most challenging patients in situations where other options are insufficient. The availability of general anaesthesia will further the aim of extending access to the widest range of dental care to the greatest number of patients regardless of disability, age or phobia. The objective is to ensure patients have a pain-free and healthy mouth, and any necessary treatment in the most appropriate setting related to their specific needs. A strictly individual and holistic approach is required when evaluating the risk versus benefit of proceeding with general anaesthesia for delivery of dental treatment particularly for children and special needs individuals. It is vitally important to consider and address all relevant factors specific to this particular group of patients including assessment of capacity, validity of consent, and any specific medical, social and behavioural issues. The other sedation modalities must be always taken into consideration. This article emphasises the crucial decision-making role of dentists in the referral process for dental treatment under general anaesthesia and the need for multidisciplinary co-operation between dental practitioners, community and hospital services.