The plans are due to be formally unveiled next week as part of a wider announcement on moving thousands of civil service jobs out of London.
Frances Murray was elected last year alongside party colleague Susan Thomson - making them the first women at the council since 2017.
Judges have ruled it was lawful for the UK Government to block Scotland's gender reforms.
Oldmeldrum Dental Practice said they were shifting to expensive private care only for adults aged over 26 in order to keep afloat.
The Highlands MSP and former finance secretary had previously called for a re-think - but now wants Humza Yousaf to ditch the government coalition deal.
Political rivals say the revelation highlights a broken promise from the SNP during the debate on the Gender Recognition Reform Bill.