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Publication, Part of

Dental Earnings and Expenses, Scotland - 2011-12

Official statistics
Publication Date:
Geographic Coverage:
Geographical Granularity:
Country, Regional health body
Date Range:
01 Apr 2011 to 31 Mar 2012




Dental Earnings and Expenses, Scotland - 2011/12 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 2011/12.

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 has been produced by the Health and Social Care Information Centre in consultation with the Dental Working Group.



Key Facts

  • Average taxable income(gross earnings less total expenses) for Principal Dentists was £102,900, and for Associate Dentists, £57,600. For all self-employed dentists, this was £71,700.
  • Average gross earnings(total earnings from self-employment before the deduction of expenses) for Principal Dentists were £332,900, and for Associate Dentists, £85,000.
  • Average total expenses (business expenses allowable for tax purposes) for Principal Dentists were £230,000, and for Associate Dentists, £27,500.


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Last edited: 21 May 2019 12:49 pm