GP Earnings and Expenses Estimates 2017/18

• As discussed in Chapter 1, average income before tax overall for GPMS contractor GPs in the UK increased by around £3,600 between 2016/17 and 2017/18. When comparing countries, contractor GPs in England have the highest average income before tax, gross earnings and total expenses, and also a higher expenses to earnings ratio
   
• GPMS GPs in England had an increase in income before tax for the fourth year in succession, following decreases each year between 2005/06 and 2013/14. Scotland’s GPMS GPs’ income before tax increased by 2.5 per cent following decreases in each of the previous two years. The average income before tax of GPs in Wales is at its highest since 2005/06, following a 3.4 per cent increase between 2016/17 and 2017/18 to £99,800
   
• In Northern Ireland, GPMS GPs’ income before tax also increased, climbing 3.1 per cent after a drop of 1.7 per cent in the previous year

   

Table 2.1: GPMS contractor GPs - average earnings and expenses by country, 2016/17 and 2017/18

• GMS GPs in England had higher average income before tax and total expenses than those in Scotland, Wales or Northern Ireland
   
• Among PMS GPs, those in England had higher average income before tax and total expenses than those in Scotland. For both countries, PMS contractor GPs earned more than their GMS contractor colleagues

Note: Further explanatory notes can be found under GPs Included in the Report and Interpreting the Results at the end of the Main Findings section   

Table 2.2: GPMS dispensing contractor GPs - average earnings and expenses by country, 2016/17 and 2017/18

Table 2.3: GPMS non-dispensing contractor GPs - average earnings and expenses by country, 2016/17 and 2017/18 

• As was the case in 2015/16 and 2016/17, GPMS contractor GPs in England had the highest average total expenses in 2017/18 at £243,900 and those in Northern Ireland claimed the lowest at £112,400. For all countries, the average total expenses figure has again increased, having done so every year since 2002/03 in England and Wales, 2013/14 in Scotland and 2014/15 in Northern Ireland
   
• The largest expense category continues to be ‘Employee’, accounting for more than half of total expenses in all four countries

Table 2.4: GPMS contractor GPs - expenses breakdown by country, 2017/18

• For dispensing GPs, the second largest expenses category for all three countries shown was ‘Other’. This is the main difference to non-dispensing GPs’ expenses, but is to be expected since the cost of drugs is recorded under ‘Other’

Table 2.5: GPMS dispensing contractor GPs - expenses breakdown by country, 2017/18.

Table 2.6: GPMS non-dispensing contractor GPs - expenses breakdown by country, 2017/18

• As shown in Chapter 1, Table 1.7, average income before tax for salaried GPMS GPs in the UK increased between 2016/17 and 2017/18, from £56,800 to £58,400. Split by country, salaried GPs in all four countries also saw an increase
   
• For the fourth successive year, Scotland’s GPMS salaried GPs had the highest average income before tax
   
• Total expenses of GPMS salaried GPs in Northern Ireland fell by 13.2 per cent between 2016/17 and 2017/18 after more than doubling in the previous year. However, in both years these estimates were based on small samples of fewer than 125 GPs and so should be treated with caution

Table 2.7: GPMS salaried GPs - average earnings and expenses by country, 2016/17 and 2017/18

• Both GMS and PMS salaried GPs in Scotland had a higher income before tax than their counterparts in England. Northern Ireland GMS GPs had the highest total expenses estimate, at £17,000
   
• However, results for Northern Ireland GMS GPs and Scotland PMS GPs should be treated with caution as they are based on samples of fewer than 125 GPs

Notes: 1. Small sample size (<125) for Northern Ireland GMS and Scotland PMS salaried GPs.  2. Further explanatory notes can be found under GPs Included in the Report and Interpreting the Results at the end of the Main Findings section 

• Table 1.9 in Chapter 1 showed that overall in the UK, average income before tax increased between 2016/17 and 2017/18, from £92,500 to £94,800. When comparing countries, only combined GPs in England had a higher average income before tax than the UK average in 2017/18. England’s Combined GPs also had the highest average total expenses.
   
• In the previous two years, combined GPMS GPs in Scotland had the lowest income before tax of the four countries, but a 2.3 per cent increase between 2016/17 and 2017/18 means that their average income before tax is now higher than that of Northern Ireland’s GPs, for whom the year-on-year increase was smaller.

Table 2.8: GPMS combined GPs - average earnings and expenses by country, 2016/17 and 2017/18

Note: Further explanatory notes can be found under GPs Included in the Report and Interpreting the Results at the end of the Main Findings section