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Publication, Part of

Dental Earnings and Expenses, 2022/23

Publication Date:
25 Jul 2024

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Dental Earnings and Expenses, 2022/23

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Introduction
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Summary

Dental Earnings and Expenses Estimates, 2022/23, provides a detailed study of the earnings and expenses of self-employed primary care dentists who undertook some NHS/Health Service work during the financial year. Figures relate to both NHS/Health Service and private dentistry and are shown for full-time and part-time dentists. Although the report contains analysis for England, Wales, Northern Ireland and Scotland, the values are not directly comparable between countries; this is due to differing contractual arrangements as well as the use of different methods to derive dental type in each country.

The analyses throughout this report are based on anonymised tax data for dentists with accounting periods ending in the fourth quarter of 2022/23 and effective as of the end of March 2023. The tax data cover self-employed dental income from all sources, including from private dental practice. Data on earnings from employment or for those dentists in private practice only are not included.

The report is primarily used as evidence in remuneration negotiations and by the Review Body for Doctors' and Dentists' Remuneration. It has been produced by NHS England in consultation with the Dental Working Group which includes representatives from the Department of Health and Social Care, NHS England, Welsh Government, Department of Health Northern Ireland, the Northern Ireland Health and Social Care Business Services Organisation, Scottish Government, NHS National Services Scotland: Information Services Division, NHS Business Services Authority Information Services, HMRC: Knowledge, Analysis and Intelligence Division, the National Association of Specialist Dental Accountants and Lawyers and the British Dental Association representing the views and interests of dentists.

Analysis shown in the timeseries files for previous years includes breakdowns by weekly working hours bandings using information from the Dental Working Patterns Survey, however the Dental Working Patterns Survey was not run for 2020/21 and 2021/22 due to the COVID-19 pandemic, and these data are not available for 2020/21 and 2021/22.

The Covid-19 pandemic is likely to have impacted on earnings and expenses during 2020/21 and 2021/22. Please refer to the reports for these years for further details of Covid-19 arrangements.

We welcome feedback on all of our publications. Please contact us with any comments and suggestions by email to [email protected] stating Dental Earnings and Expenses Estimates in the subject line, or by telephone on 0300 303 567.

Highlights

England

In 2022/23 there was a 2.7 per cent decrease in taxable income of self-employed dentists (Providing Performer and Associate dentists) in England from £77,900 in 2021/22 to £75,800 in 2022/23. This decrease was statistically significant.

Wales

In 2022/23 there was a 6.3 per cent increase in taxable income of self-employed dentists (Providing Performer and Associate dentists) in Wales, from £75,200 in 2021/22 to £80,000 in 2022/23. This increase was not statistically significant.

Northern Ireland

In 2022/23 there was a 2.3 per cent increase in taxable income of self-employed dentists (Principal and Associate dentists) in Northern Ireland, from £77,200 in 2020/21 to £79,000 in 2022/23, which was not statistically significant.

Scotland

In 2022/23 there was a 20.4 per cent increase in taxable income of self-employed dentists (Principal and Associate dentists) in Scotland, from £76,400 in 2021/22 to £91,900 in 2022/23. This increase was statistically significant.

Key Facts

Last edited: 25 July 2024 9:31 am