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Dental Earnings and Expenses - 2013-14

Publication date: 09:30 September 10, 2015

Summary

Dental Earnings and Expenses, 2013-14, provides a detailed study of the earnings and expenses of full-time and part-time self-employed primary care dentists who carried out some NHS/Health Service work in England & Wales, Northern Ireland or Scotland during the 2013-14 financial year.��Although the report contains analysis of England & Wales, Northern Ireland and Scotland, the values are not directly comparable between countries; this is due to differing contractual arrangements in each country as well as the use of different methods to derive dental type in each country.

The findings in this report are based upon anonymised tax data for self-employed dentists, and relate to earnings from NHS/Health Service and private dental work; information about dentists who performed only private dentistry is not included. Data on earnings from employment are excluded.

The report is being released in two stages.� The Initial Analysis, published on 10 September 2015 contains high level results for all countries to enable them to compile evidence submissions for the Review Body on Doctors' and Dentists' Remuneration (DDRB).

This report has been produced by the Health and Social Care Information Centre in consultation with the Dental Working Group which includes representatives from the Department of Health; NHS England; The Welsh Government; The Department of Health, Social Services and Public Safety, Northern Ireland; The Northern Ireland Health and Social Care Business Services Organisation; Scottish Government; NHS National Services Scotland: Information Services Division; The British Dental Association; The Secretariat for the Review Body on Doctors' and Dentists' Remuneration; The NHS Business Services Authority Information Services; HMRC: Knowledge, Analysis and Intelligence Division; and The National Association of Specialist Dental Accountants and Lawyers.

On 30 October 2015, the second�instalment,�Dental Earnings and Expenses 2013-14 Additional Analysis, was added.


Key Facts


England and Wales 
In 2013/14 there was a drop in taxable income and small reductions in gross earnings and total expenses. These decreases were not statistically significant and continued the general trend since 2006/07.  Average taxable income for all self-employed dentists in England and Wales (Providing-Performer and Performer Only dentists) was £71,700, a 1.2 per cent decrease on £72,600 in 2012/13, which is also not statistically significant.

 

Northern Ireland
In line with the general trend since 2008/09, the taxable income of all self-employed primary care dentists (Principals and Associates) in Northern Ireland decreased in 2013/14 as their total expenses increased more than their gross earnings.  As a result, their taxable income was £71,400, a 0.2 per cent decrease on their 2012/13 taxable income of £71,600, which is not statistically significant.

 

Scotland
The taxable income of self-employed dentists (Principals and Associates) in Scotland decreased to £68,000 in 2013/14 as their expenses increased more than their gross earnings.  This compares with a taxable income of £68,800 in 2012/13 and is a decrease of 1.1 per cent which is not statistically significant.  This is in line with the general trend since 2008/09.


Coverage

Date Range: 01 April 2013 to 31 March 2014
Geographical coverage: Northern Ireland, Scotland, England and Wales
Geographical granularity: Country

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