Specialty Physician Complete Packaged Procedure. Whitening or tooth lightening refers to restoring a tooth’s surface color by removing dirt and debris. The process involves the carefully controlled use of a relatively high-concentration peroxide gel, applied to the teeth by the dentist or trained technician after the gums have been protected with a paint-on rubber dam. The peroxide remains on the teeth for several 15 to 20 minute intervals that add up to an hour. Treatment cost includes the facility fee, physician’s fee, related medical procedures and drugs required to administer the plan of care. Not included are diagnostic studies, consultations with additional specialists and cost of complication management; travel, food and lodging.