This report provides a detailed study of the earnings and expenses of General Dental Service (GDS) and Personal Dental Services (PDS) dentists in Great Britain and is based on tax data for dentists with an accounting year ending in 2005/06. All averages in the report relate to both full- and part-time dentists with varying levels of earnings from the NHS. The earnings and expenses relate to NHS and private work.
This report has been produced by the Information Centre for health and social care (IC). A joint working group with representation from the IC, the Department of Health (DH), the British Dental Association (BDA), the Doctors' and Dentists' Review Body (DDRB) secretariat and the NHS Business Services Authority Dental Services Division (DSD) was consulted on the content of the report.
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 PDS , in 2005/06. This is the first time that earnings results for PDS1 dentists have been published. It is not meaningful to discuss the average earnings of an average dentist as there is great variation in the different financial arrangements. However, the key findings among GB dentists in 2005/06 are: