Dental Earnings and Expenses Estimates, 2015/16, provides a detailed study of the earnings and expenses of self-employed primary care dentists who undertook some NHS/Health Service work during the financial year. Figures relate to both NHS/Health Service and private dentistry and are shown for full-time and part-time dentists. 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 as well as the use of different methods to derive dental type in each country.
The analyses throughout this report are based on anonymised tax data for dentists with accounting periods ending in the fourth quarter of 2015/16 and effective as of the end of March 2016. The tax data cover self-employed dental income from all sources, including from private dental practice. Data on earnings from employment or for those dentists in private practice only are not included.
This report has been produced by NHS Digital in consultation with the Dental Working Group which includes representatives from the Department of Health; NHS England; Welsh Government; Department of Health, Northern Ireland; the Northern Ireland Health and Social Care Business Services Organisation; Scottish Government; NHS National Services Scotland: Information Services Division; British Dental Association; the Secretariat for the Review Body on Doctors' and Dentists' Remuneration; NHS Business Services Authority Information Services; HMRC: Knowledge, Analysis and Intelligence Division; and the National Association of Specialist Dental Accountants and Lawyers (NASDAL).
This report is released in two instalments; the first is subtitled Initial Analysis and contains high level results for each of England & Wales, Northern Ireland and Scotland in time to be used in evidence submissions for the Review Body on Doctors' and Dentists' Remuneration (DDRB).
On 18 October 2017, the Dental Earnings and Expenses Estimates 2015/16 Additional Analysis report was added to this page.