Dental Earnings and Expenses Estimates, 2017/18, 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.
This is the second year that the entire series of the Dental Earnings and Expenses Estimates has been published in one instalment. In previous years this report was issued in two instalments, entitled the Initial Analysis and Additional Analysis; released in September and October respectively (available here).
The new structure allows all the analyses to be accessible to readers in late August, accompanied by the underlying data in a CSV format and an interactive Power BI visualisation. The timely release allows countries to feed results previously published in the Additional Analysis into their evidence submissions for the Review Body on Doctors’ and Dentists’ Remuneration (DDRB).
The analyses throughout this report are based on anonymised tax data for dentists with accounting periods ending in the fourth quarter of 2017/18 and effective as at the end of March 2018. Prior to 2010/11, data used were as at the end of April but the effect of using an earlier cut of data have been examined and shown to be negligible. Statisticians at Her Majesty’s Revenue and Customs (HMRC) produce aggregate non-disclosive summary statistics which are weighted to the report population. 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.
Additional data are included from the Dental Working Patterns Survey covering 2016/17 and 2017/18, undertaken by NHS Digital on behalf of the Dental Working Group (DWG).
This report was produced by NHS Digital, in consultation with the DWG which includes representatives from Department of Health and Social Care (DHSC), NHS England and NHS Improvement, the Welsh Government, the Department of Health Northern Ireland, the Northern Ireland Health and Social Care Business Services Organisation, Scottish Government, NHS National Services Scotland: Information Services Division, the Secretariat for the Review Body on Doctors’ and Dentists’ Remuneration, the NHS Business Services Authority Information Services (NHSBSA), HM Revenue and Customs (HMRC): Knowledge, Analysis and Intelligence Division, the National Association of Specialist Dental Accountants and Lawyers (NASDAL) and the British Dental Association, which represents the views and interests of 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.
NHS Digital welcomes feedback on the methodology, commentary, tables and charts within this publication. Please contact NHS Digital with your comments and suggestions by telephone on 0300 303 5678 or by email to firstname.lastname@example.org stating ‘Dental Earnings and Expenses Estimates’ in the subject heading.