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Publication, Part of

Dental Earnings and Expenses Estimates 2019/20

Current Chapter

Dental Earnings and Expenses Estimates 2019/20


Dental Earnings and Expenses Estimates, 2019/20, 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; some analysis by weekly working hours bandings are included using information from the biennial Dental Working Patterns Survey (and are included in the interactive report). Although the report contains analysis for 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 2019/20 and effective as of the end of March 2020. 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.

The report is primarily used as evidence in remuneration negotiations and by the Review Body for Doctors' and Dentists' Remuneration. It has been produced by NHS Digital in consultation with the Dental Working Group which includes representatives from the Department of Health and Social Care, NHS England and NHS Improvement, 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, NHS Business Services Authority Information Services, HMRC: Knowledge, Analysis and Intelligence Division, the National Association of Specialist Dental Accountants and Lawyers and the British Dental Association representing the views and interests of dentists. We welcome feedback on all of our publications. Please contact us with any comments and suggestions by email to [email protected] stating Dental Earnings and Expenses Estimates in the subject line, or by telephone on 0300 303 567.

The first cases of COVID-19 in the UK were confirmed late January 2020 and the first UK-wide lockdown was announced on 23 March. This was followed by an announcement from the chief dental officer for England on 25 March 2020 of the temporary suspension of all routine dentistry and many dental practices were able to offer little or no NHS treatment for some or much of the 2020/21 financial year. However, given the timing of the introduction of emergency lockdown measures, we have little evidence that the earnings and expenses estimates of NHS/Health Service primary care dentists were greatly affected by the COVID-19 pandemic during the 2019/20 financial year.


In 2019/20 there was no change in taxable income of self-employed dentists (Providing Performer and Associate dentists) in England, which has remained at £68,600 for two consecutive years.


In 2019/20 there was a 7.0 per cent increase in taxable income of self-employed dentists (Providing Performer and Associate dentists) in Wales, from £64,200 in 2018/19 to £68,700 in 2019/20. This change was statistically significant.

Northern Ireland

In 2019/20 there was a 4.2 per cent decrease in taxable income of self-employed dentists (Principal and Associate dentists) in Northern Ireland, from £68,000 in 2018/19 to £65,100 in 2019/20, which was not statistically significant


In 2019/20 there was a 2.1 per cent decrease in taxable income of self-employed dentists (Principal and Associate dentists) in Scotland, from £69,400 in 2018/19 to £67,900 in 2019/20. This decrease was not statistically significant.



Last edited: 25 October 2021 5:12 pm