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Publication, Part of

Dental Earnings and Expenses, Great Britain - 2004-05

Official statistics
Publication Date:
Geographic Coverage:
Great Britain
Geographical Granularity:
Date Range:
01 Apr 2004 to 31 Mar 2005


This report provides a detailed study of the earnings and expenses of General Dental Service (GDS) dentists in GB (from all sources - NHS and private) and is based on tax data for dentists with an accounting year ending in 2004/05. All averages in the report relate to both full-time and part-time dentists. For non-associate dentists, time series results are presented up to and including the financial year 2004/05. Non-associates are dentists who do not have formal business links with other dentists. For associate dentists, headline analyses are provided for 2004/05 only.

Key Facts

  • Average net income after expenses for GDS non-associate dentists rose by 11.1 per cent between 2003/04 and 2004/05 (from 77,400 to 86,000).
  • Average gross earnings for GDS non-associates increased by 18.2 per cent and average expenses rose by 23.9 per cent.
  • The expenses to earnings ratio for GDS non-associate dentists in Great Britain was 58.3 per cent in 2004/05, 2.7 percentage points higher than the ratio for 2003/04 (55.6 per cent). This follows a fall of 1.0 percentage points between 2002/03 and 2003/04.
  • NHS income accounted for 47.6 per cent of GDS non-associates overall earnings in 2004/05, compared with 54.0 per cent in 2003/04. This fall of 6.4 percentage points is due to a combination of factors, including a rise in private earnings.
  • Non-associate dentists with a high NHS commitment had an expenses to earnings ratio of 53.6 per cent and average net income of 84,000. Largely private non-associates (ie those with low NHS commitment) had a ratio of 64.1 per cent and average net income of 89,000.
  • The expenses to earnings ratio was 68.0 per cent for first party associates (practice owners) and 33.7 per cent for second party associates (users of practice facilities).
  • Average net income for all GDS dentists in 2004/05 was highest among first party associates at 105,300, with non-associates earning 86,000 and second party associates earning 56,900.

Changes from year to year are affected by estimates from samples of dentists and by changes in the composition of the workforce, including the shift to Personal Dental Services (PDS) and private practice, in 2004/05.


  1. Income refers to the schedule D earnings: the tax schedule under which self-employed profits are assessed.
  2. Expenses to earnings ratio is the percentage of dentists' overall earnings accounted for by tax-allowable expenses.
  3. NHS income is estimated as gross GDS fees and 'other payments'.
  4. The proportion of dentists working in PDS was 7 per cent at the end of 2003/04 and 23 per cent at the end of 2004/05.


Last edited: 2 April 2019 11:23 am