Main Findings
Data to determine who is a Principal and who is an Associate dentist is not available for dentists in Scotland and Northern Ireland. As a result a methodology to determine dental type has been devised in consultation with the Dental Working Group (DWG). Please note that in 2017/18 the methodology was revised to allow dental type to be identified more accurately. Historically the expenses to earnings ratio (EER) information was obtained in 10 percentage point increments but following a consultation with the working group, this methodology was revised and 5 percentage point increments were used to determine the lowest point. This led to a 35 per cent EER being used to define the split in dental type for 2017/18, opposed to 40 per cent in 2016/17.
Following the same methodology this year, in 2018/19, there has again been a shift in dental population and so the EER has been set to 40 per cent - as was in 2016/17. The reclassification of dentists should be considered when making any comparisons. Please see the Methodology for a more detailed explanation.
For Principal dentists in 2018/19 the average taxable income from NHS and private dentistry was £112,200, compared to £107,600 in 2017/18, a 4.3 per cent increase, which is not statistically significant.
In 2018/19, the average taxable income from NHS and private dentistry for Associate dentists was £57,400, compared to £55,400 in 2017/18. This is a increase of 3.6 per cent, which is not statistically significant.
Table 21.1: All self-employed GDS dentists – average earnings and expenses from NHS and private dentistry, by dental type, Scotland, 2017/18 and 2018/19
|
|
|
Mean |
|
Dental
Type |
Year |
Report
Population |
Gross Earnings |
Total Expenses |
Taxable Income |
Expenses to Earnings Ratio |
Principal |
2017/18 |
500 |
£367,700 |
£260,000 |
£107,600 |
70.7% |
2018/19 |
500 |
£370,900 |
£258,600 |
£112,200 |
69.7% |
Change |
0 |
+0.9% |
-0.5% |
4.3% |
-1pp |
Associate |
2017/18 |
1,800 |
£85,200 |
£29,900 |
£55,400 |
35.0% |
2018/19 |
1,850 |
£90,100 |
£32,700 |
£57,400 |
36.3% |
Change |
+50 |
5.7% |
9.50% |
3.6% |
+1.3pp |
All |
2017/18 |
2,300 |
£148,400 |
£81,400 |
£67,100 |
54.8% |
2018/19 |
2,350 |
£151,500 |
£82,200 |
£69,400 |
54.2% |
Change |
+50 |
2.1% |
+1% |
3.4% |
-0.6pp |
Source: NHS Digital |