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Publication, Part of

Dental Earnings and Expenses, 2014/15

Publication Date:
Date Range:
01 Apr 2014 to 31 Mar 2015


Dental Earnings and Expenses, 2014/15 provides a detailed study of the earnings and expenses of full-time and part-time self-employed primary care dentists who carried out some NHS/Health Service work in England & Wales, Northern Ireland or Scotland during the 2014/15 financial year.  Although the report contains figures for England & Wales, Northern Ireland and Scotland, the values are not directly comparable between countries due to differing contractual arrangements and the use of different methods to derive dental type in each country.

The findings in the report are based upon anonymised tax data for self-employed dentists, and relate to earnings from NHS/Health Service and private dental work.  Information about dentists who performed only private dentistry is not included; data on earnings from employment are also excluded.

This report has been produced by NHS Digital in consultation with the Dental Working Group which includes representatives from the Department of Health; NHS England; 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; British Dental Association; the Secretariat for the Review Body on Doctors' and Dentists' Remuneration; NHS Business Services Authority Information Services; HMRC: Knowledge, Analysis and Intelligence Division; and the National Association of Specialist Dental Accountants and Lawyers (NASDAL).

The report is released in two stages.  The Initial Analysis, published on 14 September 2016, contains high level results for all countries to enable them to compile evidence submissions for the Review Body on Doctors' and Dentists' Remuneration (DDRB). 

On 19 October 2016, the Dental Earnings and Expenses 2014/15 Additional Analysis report was added to this page.


England & Wales 1
In 2014/15 there was a drop in taxable income and small reductions in gross earnings and total expenses for self-employed primary care dentists in England and Wales (Providing-Performer and Performer Only dentists). These decreases were not statistically significant and continued the general trend since 2006/07.  Their average taxable income was £70,500, a 1.6 per cent decrease on £71,700 in 2013/14, which is also not statistically significant.
Northern Ireland1 In line with the general trend since 2008/09, the taxable income of all self-employed primary care dentists (Principals and Associates) in Northern Ireland decreased in 2014/15. As a result, their taxable income was £70,500, a 1.4 per cent decrease on their 2013/14 taxable income of £71,400, which is not statistically significant.
Scotland 1
The taxable income of self-employed dentists (Principals and Associates) in Scotland decreased to £67,000 in 2014/15 as their expenses increased more than their gross earnings.  This compares with a taxable income of £68,000 in 2013/14 and is a decrease of 1.6 per cent which is not statistically significant.  This is in line with the general trend since 2008/09.   1 Earnings and expenses values in the report have been rounded to the nearest £100.  Calculations such as percentage change have been performed on unrounded data.


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Last edited: 2 April 2019 10:35 am