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Digital

Publication, Part of

Dental Earnings and Expenses, Great Britain - 2005-06

Publication Date:
Date Range:
01 Apr 2005 to 31 Mar 2006

Summary

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:

Highlights

  • average net income among all GDS dentists was highest for first party associates (practice owners who work with other dentists1 who are not partners) at £114,068, with non-associates (dentists working in a stand-alone business) earning £94,639 and second party associates (dentists who rent the facilities of a first party associate) earning £61,125
  • for GDS non-associates, the average Expenses to Earnings Ratio2 (EER) was 57.8 per cent; for GDS first party associates the EER was 67.8 per cent; and for GDS second party associates the EER was 33.4 per cent
  • for GDS non-associates, earnings from the NHS accounted for, on average, 41.9 per cent of total earnings from all sources. For those GDS non-associates with a high NHS commitment (ratio of NHS earnings to total earnings between 67 per cent and 100 per cent), the average EER was 49.6 per cent whereas those GDS non-associates with a low NHS commitment (ratio of NHS earnings to total earnings up to 33 per cent) had an average EER of 62.8 per cent
  • for PDS Providers (3) (dentists who hold a PDS contract with a PCT), average net income was £127,910 with an average EER of 59.5 per cent. For PDS Performers (dentists who are not Providers but who work to deliver the requirements of a PDS contract), average net income was £65,852, with an average EER of 13 per cent.

Notes

  1. The proportion of dentists working in PDS was 23 per cent at the end of 2004/05 and 37 per cent at the end of 2005/06
  2. The EER is a measure of how much of an individual's gross earnings were consumed by business expenses
  3. An attempt to distinguish groupings has been carried out by the IC and the methodology is detailed in the Appendix

Resources

Last edited: 2 April 2019 1:03 pm