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Publication, Part of

Dental Earnings and Expenses, Scotland - 2009-10, Experimental statistics

Official statistics
Publication Date:
Geographic Coverage:
Geographical Granularity:
Country, Regional health body
Date Range:
01 Apr 2009 to 31 Mar 2010


Dental Earnings and Expenses, Scotland - 2009/10, Experimental Statistics, provides a detailed study of the earnings and expenses of full and part time self-employed General Dental Services dentists who were registered to provide NHS dentistry in Scotland in 2009/10.

Where possible, the results are presented for Principal Dentists (those who are owners, directors, or partners of a dental practice) and for Associate Dentists (those who are self-employed and enter into an agreement with a Principal Dentist, that is neither partnership nor employment).

This report was produced by The NHS Information Centre for health and social care, and The Dental Working Group. This is the second year that The NHS Information Centre has produced earnings and expenses data for dentists in Scotland. As such, this report carries the label "Experimental Statistics". Experimental Statistics are new statistics that are undergoing evaluation. We therefore welcome comments on this report.

Key Facts

  • Average taxable income(gross earnings less expenses) for Principal Dentists was £113,800, and for Associate Dentists, £63,100. For all self-employed dentists, this was £79,300.
  • Average gross earnings(total earnings from self-employment before the deduction of expenses) for Principal Dentists were £337,000, and for Associate Dentists, £91,900.
  • Average expenses (business expenses allowable for tax purposes) for Principal Dentists were £223,200, and for Associate Dentists, £28,800.


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Last edited: 21 May 2019 12:31 pm