Skip to main content
Publication

Dental Earnings and Expenses Estimates 2017/18

This is part of

Official statistics
Publication date:
Geographic coverage:
United Kingdom
Geographical granularity:
Country, Regions
Date range:
01 Apr 2017 to 31 Mar 2018

Scotland

Main Findings

This section shows average gross earnings, total expenses, and taxable income by dental type for dentists in Scotland. The expenses to earnings ratio (EER) is also shown as a percentage for ease of understanding.

For Principal dentists in 2017/18 the average taxable income from NHS and private dentistry was £107,600, compared to £109,000 in 2016/17, a 1.2 per cent decrease, which is not statistically significant.

In 2017/18, the average taxable income from NHS and private dentistry for Associate dentists was £55,400, compared to £56,400 in 2016/17. This is a decrease of 2.0 per cent, which is not statistically significant. A detailed explanation on how dental type in Scotland is identified can be found in the Methodology. Please note that in 2017/18 the methodology was revised to allow dental type to be identified more accurately. Historically the EER information was obtained in 10 per cent increments and the lowest point was used to determine the dental split. This year this has been revised to obtain the EER data in 5 per cent increments.

In previous years an EER of > 40 per cent was used to identify Principal dentists. The improvement to the methodology meant that for 2017/18 an EER of >35 per cent has been used identify Principal dentists.

Table 17.1: All self-employed GDS dentists – average earnings and expenses from NHS and private dentistry, by dental type, Scotland, 2016/17 and 2017/18

All self-employed GDS dentists – average earnings and expenses from NHS and private dentistry, by dental type, Scotland, 2016/17 and 2017/18
Download the data for this chart

Note: Please see table 17.1 for source data

Report population changes

Figure 17.2 shows report population numbers by dental type and year.

It is important to note that this chart represents the changing report population that is used in the annual earnings and expenses estimates reports and does not represent the actual dental population. See Introduction for further explanatory notes.

Download the data for this chart

Note: Numbers shown are Earnings and Expenses Estimates Report populations and will not match those found elsewhere

Percentage of Time Spent on NHS Dentistry

Earnings and Expenses Estimates by Percentage of Time Spent of NHS Dentistry

Table and figure 18.1 show average earnings and expenses by percentage of time spent on NHS dentistry as identified from responses to the Dental Working Patterns Survey.

For both Principal and Associate dentists, average taxable income decreased with the percentage of time spent on NHS dentistry. For example, Principal dentists spending less than 75 per cent of their time on NHS dentistry earn an average taxable income of £108,400 compared to £98,400 for those who spent 75 per cent or more on NHS dentistry.

Although sample sizes allow results to be presented for Principals, Associates, and all self-employed GDS dentists, it is important to note that the small sample sizes of each subgroup mean that the values are subject to additional levels of uncertainty beyond those already associated with estimates based upon sample data, as extreme values can have noticeable effects on the averages.

Table 18.1: All self-employed GDS dentists – average earnings and expenses from NHS and private dentistry, by dental type and percentage of time spent on NHS dentistry, Scotland, 2017/18

All self-employed GDS dentists – average earnings and expenses from NHS and private dentistry, by dental type and percentage of time spent on NHS dentistry, Scotland, 2017/18

Notes: 1. Results are based on responses from The Dental Working Patterns Survey. This Survey was only sent to dentists who carried out some NHS work in 2016/17 or 2017/18; therefore, percentage of time spent on NHS dentistry cannot equal zero 2. Small sample (<125) 3. Further explanatory notes can be found in the UK Chapter of this report

Download the data for this chart

Gender

Earnings and Expenses Estimates by Gender

Table and figure show that in 2017/18:

  • Male dentists consistently had higher gross earnings, expenses and taxable incomes than their female colleagues
  • for all self-employed male Principal dentists, average taxable income from NHS and private dentistry was £115,000 compared to £91,500 for female dentists
  • for all self-employed male Associate dentists, average taxable income from NHS and private dentistry was £63,500 compared to £49,400 for female dentists
  • for all self-employed male dentists, average taxable income from NHS and private dentistry was £80,000 compared to £55,100 for all self-employed female dentists

It is important to note that this report includes both full-time and part-time dental earnings and expenses, which – given that on average more female dentists work part-time and that male dentists also tend to work longer weekly hours than their female counterparts (Dental Working Hours, 2016/17 and 2017/18) – could be a contributory factor to the differences observed in earnings and expenses by gender.

Although sample sizes allow results to be presented for Principals, Associates, and all self-employed dentists, it is important to note that the small sample sizes of each subgroup mean that these values are subject to more uncertainty, as extreme values can have noticeable effects on the averages.

Table 19.1: All self-employed GDS dentists - average earnings and expenses from NHS and private dentistry, by dental type and gender, Scotland, 2017/18

All self-employed GDS dentists - average earnings and expenses from NHS and private dentistry, by dental type and gender, Scotland, 2017/18

Notes: 1. Small sample (<125)  2. Further explanatory notes can be found in the UK Chapter of this report

Download the data for this chart

Working Patterns

Earnings and expenses estimates by weekly hours devoted to dentistry

The results in Table and figure show that in 2017/18, as may be expected, average taxable income increased as the number of weekly working hours increased.

Table 20.1: All self-employed GDS dentists - average earnings and expenses from NHS and private dentistry, by dental type and weekly hours devoted to dentistry, Scotland, 2017/18

All self-employed GDS dentists - average earnings and expenses from NHS and private dentistry, by dental type and weekly hours devoted to dentistry, Scotland, 2017/18

Notes: 1. Small sample (<125) 2. Further explanatory notes can be found in the UK Chapter of this report

Download the data for this chart

Earnings and expenses estimates by weekly hours devoted to dentistry and gender

It is important to note that the small sample sizes for each subgroup mean that the values are subject to more uncertainty, as extreme values can have noticeable effects on the averages. Due to small sample sizes, results have been suppressed for some subgroups.

The results in tables 20.2-20.4 show:

  • as might be expected, dentists working longer weekly hours earned the highest average taxable income
  • when considering all dentists, male dentists earned more than their female counterparts in every weekly working hour band; this will be due to a number of factors including variation in the number of hours worked

Table 20.2: Self-employed Principal dentists - average earnings and expenses from NHS and private dentistry by gender and weekly working hours, Scotland, 2017/18

Self-employed Principal dentists - average earnings and expenses from NHS and private dentistry by gender and weekly working hours, Scotland, 2017/18

Notes:  1. Small sample (<125)  2. c: due to a small sample size some results have been suppressed to ensure anonymity of results. 3. Further explanatory notes can be found in the UK Chapter of this report.

Table 20.3: Self-employed Associate dentists - average earnings and expenses from NHS and private dentistry by gender and weekly working hours, Scotland, 2017/18

Self-employed Associate dentists - average earnings and expenses from NHS and private dentistry by gender and weekly working hours, Scotland, 2017/18

Notes:  1. Small sample (<125) 2. Further explanatory notes can be found in the UK Chapter of this report

Table 20.4: All self-employed GDS dentists - average earnings and expenses from NHS and private dentistry by gender and weekly working hours, Scotland, 2017/18

All self-employed GDS dentists - average earnings and expenses from NHS and private dentistry by gender and weekly working hours, Scotland, 2017/18

Notes:  1. Small sample (<125) 2. Further explanatory notes can be found in the UK Chapter of this report

Age

Earnings and Expenses Estimates by Age

For the purposes of this report, dentists’ ages were calculated as at 30 September 2017 – the mid-point of the 2017/18 financial year.

It is important to note that given the relatively low dental sample sizes in each age band, extreme values can have noticeable effects on the averages; the results may be subject to more uncertainty and differences may not be statistically significant.

Table and figure 21.1 show that:

  • for all self-employed Principal dentists, average taxable income from NHS and private dentistry was lower for those aged under 35 years (£91,800) when compared to those aged 35-44 (£100,500) and 45 years and over (£115,200)
  • for all self-employed Associate dentists, average taxable income from NHS and private dentistry was similar for all age bands; with dentists aged over 45 earning slightly more (£57,600) than those aged under 35 years (£55,400) and those in the middle age band (35-44) having the lowest taxable income (£53,100)
  • for all self-employed GDS dentists, those aged under 35 earned the lowest taxable income of £57,500, compared to £66,900 for dentists aged 35-44 and £81,200 for those aged 45 and over

Table 21.1: All self-employed GDS dentists - average earnings and expenses from NHS and private dentistry, by dental type and age band, Scotland, 2017/18

All self-employed GDS dentists - average earnings and expenses from NHS and private dentistry, by dental type and age band, Scotland, 2017/18

Notes:  1. Small sample (<125) 2. Further explanatory notes can be found in the UK Chapter of this report

Download the data for this chart

Detailed Expenses Breakdown

Tables 22.1 to 22.3 provide a detailed breakdown of expenses for self-employed dentists, by age, gender, weekly working hours and percentage of time spent on NHS dentistry. The results are shown first for self-employed Principal and Associate dentists, then for all self-employed GDS dentists.

Although sample sizes allow results to be presented for Principals, Associates, and all self-employed GDS dentists, it is important to note that the small sample sizes of each subgroup mean that the values are subject to additional levels of uncertainty beyond those already associated with estimates based upon sample data, as extreme values can have noticeable effects on the averages.

As discussed in the UK Chapter, earnings and expenses may be counted more than once across tax returns, and this should be borne in mind when considering these results.

The results show that in 2017/18:

  • for Principal dentists, Other expenses represented the largest cost (41.6 per cent), followed by Employee costs (35.9 per cent), and Premises (9.2 per cent)
  • for Associate dentists, Other expenses accounted for the majority (82.8 per cent) of all expenses, followed by Office and General Business (7.8 per cent) and Premises (6.8 per cent). Associate dentists are less likely to employ staff then their Principal dentist counterparts which is reflected in the percentage of Associate expenses for Employee costs, at 0.5 per cent (£100) compared to 35.9 per cent (£93,400) for Principals

Table 22.1: Self-employed Principal dentists - detailed expenses breakdown, by age, gender, weekly working hours and percentage of time spent on NHS dentistry, Scotland, 2017/18

Self-employed Principal dentists - detailed expenses breakdown, by age, gender, weekly working hours and percentage of time spent on NHS dentistry, Scotland, 2017/18

Notes: 1. Further explanatory notes can be found in the UK Chapter of this report  2. Small sample (<125)

Table 22.2: Self-employed Associate dentists - detailed expenses breakdown, by age, gender, weekly working hours and percentage of time spent on NHS dentistry, Scotland, 2017/18

Self-employed Associate dentists - detailed expenses breakdown, by age, gender, weekly working hours and percentage of time spent on NHS dentistry, Scotland, 2017/18

Notes:  1. Further explanatory notes can be found in the UK Chapter of this report 2. Small sample (<125)

Table 22.3: All self-employed GDS dentists - detailed expenses breakdown, by age, gender, weekly working hours and percentage of time spent on NHS dentistry, Scotland, 2017/18

All self-employed GDS dentists - detailed expenses breakdown, by age, gender, weekly working hours and percentage of time spent on NHS dentistry, Scotland, 2017/18

Notes:  1. Further explanatory notes can be found in the UK Chapter of this report 2. Small sample (<125)

Last edited: 20 September 2019 9:52 am