Dental Earnings and Expenses Estimates 2019/20

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

Table 21.1: All self-employed GDS dentists – average earnings and expenses from NHS and private dentistry, by dental type, Scotland, 2018/19 and 2019/20

^{Note: Statistical significance relates only to the fact of a year-on-year change in taxable income. See 'Statistical significance explained'} 

Year-on-year differences between income before tax estimates have been tested for statistical significance at a 95 per cent confidence level. An increase or decrease in estimates that is statistically significant is likely to be a genuine change, rather than resulting from chance, and means that users can have greater confidence that any apparent differences are applicable to the entire population in question.

Statistical significance in this report relates only to the fact of an increase or decrease in average income before tax and does not consider the size of the change; in some cases, apparently large changes may not be statistically significant and vice versa.

Average gross earnings and total expenses have not been tested, as standard errors were not available. Throughout the rest of the report, results and comparisons have not been tested for statistical significance unless otherwise stated.

Cash and real term figures

Please refer to the accompanying Power BI visualisation for a time series of taxable Income and total expenses for Principal and Associate dentists in Scotland, from 2010/11 to 2019/20, in both cash and real terms. 

Report population changes

It is important to note that figure 21.2 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.

_{^{Note: Numbers shown are earnings and expenses estimates report populations and will not match those found elsewhere}}

Earnings and expenses estimates by gender

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 (Dentists' Working Patterns, Motivation and Morale - 2018/19 and 2019/20) – could be a contributory factor to the differences observed in earnings and expenses by gender.

Table 22.1: All self-employed GDS dentists - average earnings and expenses from NHS and private dentistry, by dental type and gender, Scotland, 2019/20

_^Notes: 

_{^{1. Small sample (<125)}} 

_{^{2. In 2019/20 male dentists consistently had higher gross earnings, expenses and taxable incomes than their female colleagues}}

_{^{3. 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.}} 

_{^{4. Further explanatory notes can be found in the Terms, definitions and report content chapter of this report}} 

Earnings and expenses estimates by age

For the purposes of this report, dentists’ ages were calculated as at 30 September 2019 – the mid-point of the 2019/20 financial year.

Table 23.1: All self-employed GDS dentists - average earnings and expenses from NHS and private dentistry, by dental type and age band, Scotland, 2019/20

_^Notes: 

_{^{1. Small sample (<125)}} 

_{^{2. Further explanatory notes can be found in the Terms, definitions and report content chapter of this report}} 

Dental Working Patterns Survey findings: earnings and expenses estimates by weekly hours devoted to dentistry

Table 24.1: All self-employed GDS dentists - average earnings and expenses from NHS and private dentistry, by dental type and weekly hours devoted to dentistry, Scotland, 2019/20

_^Notes:

_{^{1. Small sample (<125)}}

_{^{2. Further explanatory notes can be found in the Terms, definitions and report content chapter of this report}} 

Dental Working Patterns Survey findings: 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.

Table 24.2: Self-employed Principal dentists - average earnings and expenses from NHS and private dentistry by gender and weekly working hours, Scotland, 2019/20

_^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 Terms, definitions and report content chapter of this report}} 

Table 24.3: Self-employed Associate dentists - average earnings and expenses from NHS and private dentistry by gender and weekly working hours, Scotland, 2019/20

^_Notes: 

^{_{1. Small sample (<125)}} 

_{^{2. Further explanatory notes can be found in the Terms, definitions and report content chapter of this report}} 

Table 24.4: All self-employed GDS dentists - average earnings and expenses from NHS and private dentistry by gender and weekly working hours, Scotland, 2019/20

_^Notes: 

_{^{1. Small sample (<125)}} 

_{^{2. Further explanatory notes can be found in the Terms, definitions and report content chapter of this report}} 

Dental Working Patterns Survey findings: earnings and expenses estimates by Percentage of time spent of NHS dentistry

Table 25.1: 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, 2019/20

_^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 2018/19 or 2019/20; therefore, percentage of time spent on NHS dentistry cannot equal zero}} 

_{^{2. Small sample (<125)}} 

_{^{3. Further explanatory notes can be found in the Terms, definitions and report content chapter of this report}} 

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 26.1: Self-employed Principal dentists - detailed expenses breakdown, by age, gender, weekly working hours and percentage of time spent on NHS dentistry, Scotland, 2019/20

^_Notes:

_{^{1. Further explanatory notes can be found in the Terms, definitions and report content chapter of this report}} 

^{_{2. Small sample (<125)}}

Table 26.2: Self-employed Associate dentists - detailed expenses breakdown, by age, gender, weekly working hours and percentage of time spent on NHS dentistry, Scotland, 2019/20

_^Notes: 

_{^{1. Further explanatory notes can be found in the Terms, definitions and report content chapter of this report}} 

_{^{2. Small sample (<125)}}

_{^{3. 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 0.7 per cent (£200) compared to 34.2 per cent (£82,300) for Principals}}

Table 26.3: All self-employed GDS dentists - detailed expenses breakdown, by age, gender, weekly working hours and percentage of time spent on NHS dentistry, Scotland, 2019/20

_^Notes: 

_{^{1. Further explanatory notes can be found in the Terms, definitions and report content chapter of this report}} 

_{^{2. Small sample (<125)}}