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.