Publication, Part of GP Earnings and Expenses Estimates

GP Earnings and Expenses Estimates 2019/20

Publication Date:: 19 Aug 2021
Geographic Coverage:: United Kingdom
Date Range:: 01 Apr 2019 to 31 Mar 2020

2. Scotland

Contractor GPs

Table 2.1: GPMS contractor GPs - mean earnings and expenses by contract type, Scotland, 2018/19 and 2019/20

Contract Type	Year	Report Population	Gross Earnings	Total Expenses	Income Before Tax	Income Before Tax Change¹	Expenses to Earnings Ratio
GPMS	2018/19	3,300	£223,700	£122,400	£101,300		54.7%
	2019/20	3,300	£241,100	£135,000	£106,100	Sig	56%
	Change	0	+7.8%	+10.3%	+4.8%		1.3 Percentage Points
GMS	2018/19	2,950	£220,200	£119,300	£100,900		54.2%
	2019/20	2,900	£237,400	£131,600	£105,800	Sig	55.4%
	Change	-50	+7.8%	+10.4%	+4.8%		1.2 Percentage Points
PMS	2018/19	350	£251,100	£146,800	£104,300	Sig	58.5%
	2019/20	400	£269,600	£160,800	£108,800		59.6%
	Change	+50	+7.4%	+9.5%	+4.4%		1.1 Percentage Points

^{Note: 1. Statistical significance relates only to the fact of a year-on-year change in income before tax. See 'Statistical significance explained'.}

Statistical Significance Explained

Year-on-year differences between income before tax estimates have been tested for statistical significance at a 95 per cent confidence level. An increase or decrease in estimates that is statistically significant is likely to be a genuine change, rather than resulting from chance, and means that users can have greater confidence that any apparent differences are applicable to the entire population in question.

Statistical significance in this report relates only to the fact of an increase or decrease in average income before tax and does not consider the size of the change; in some cases, apparently large changes may not be statistically significant and vice versa.

Average gross earnings, total expenses and median income before tax figures have not been tested, as standard errors were not available. Throughout the rest of the report, results and comparisons have not been tested for statistical significance unless otherwise stated.

Standard errors to support the statistical significance of the income before tax results are available in the CSV files which supplement this report. In the accompanying interactive report, margins of error, which are calculated from the standard errors, are presented. The margin of error shows the maximum expected difference between the true average income before tax and the estimate presented, with a confidence level of 95 per cent.

Notes on the tables in this chapter

1. Further explanatory notes can be found under GPs included and how to interpret the results

2. Report population figures are by headcount

3. GPMS results are those of GMS and PMS GPs together

4. In expenses breakdown tables, values in parentheses represent percentage of total expenses

Dispensing and non-dispensing GPs

Table 2.2: GPMS dispensing GPs - mean earnings and expenses by contract type, Scotland, 2018/19 and 2019/20

Contract Type	Year	Report Population	Gross Earnings	Total Expenses	Income Before Tax	Income Before Tax Change¹	Expenses to Earnings Ratio
GPMS	2018/19	200	£328,900	£214,700	£114,100		65.3%
	2019/20	200	£356,000	£242,400	£113,600	Not Sig	68.1%
	Change	0	+8.3%	+12.9%	-0.5%		2.8 Percentage Points
GMS	2018/19²	150	£334,400	£218,600	£115,700		65.4%
	2019/20²	150	£365,000	£248,300	£116,700	Not Sig	68%
	Change	0	+9.2%	+13.5%	+0.9%		2.6 Percentage Points
PMS	2018/19²	50	£315,600	£205,300	£110,300		65%
	2019/20²	50	£334,200	£228,200	£106,000	Not Sig	68.3%
	Change	0	+5.9%	+11.2%	-3.9%		3.3 Percentage Points

^{Notes: 1. Statistical significance relates only to the fact of a year-on-year change in income before tax. See 'Statistical significance explained'.}

^{2. Small sample (<125).}

Table 2.3: GPMS non-dispensing contractor GPs - mean earnings and expenses by contract type, Scotland, 2018/19 and 2019/20

Contract Type	Year	Report Population	Gross Earnings	Total Expenses	Income Before Tax	Income Before Tax Change¹	Expenses to Earnings Ratio
GPMS	2018/19	3,100	£217,400	£116,900	£100,500		53.8%
	2019/20	3,100	£234,100	£128,400	£105,700	Sig	54.9%
	Change	0	+7.7%	+9.9%	+5.1%		1.1 Percentage Points
GMS	2018/19	2,800	£214,800	£114,600	£100,200		53.4%
	2019/20	2,800	£231,300	£126,000	£105,200	Sig	54.5%
	Change	0	+7.7%	+10%	+5%		1.1 Percentage Points
PMS	2018/19	300	£240,200	£136,900	£103,300		57%
	2019/20	300	£258,500	£149,200	£109,300	Sig	57.7%
	Change	0	+7.6%	+9%	+5.9%		0.7 Percentage Points

^{Note: 1. Statistical significance relates only to the fact of a year-on-year change in income before tax. See 'Statistical significance explained' .}

Median gross earnings, total expenses and income before tax

Table 2.4: GPMS contractor GPs - median earnings and expenses by contract type, Scotland, 2018/19 and 2019/20

Contract Type	Year	Report Population	Gross Earnings	Total Expenses	Income Before Tax
GPMS	2018/19	3,300	£209,900	£106,600	£97,400
	2019/20	3,300	£224,300	£114,600	£103,200
	Change	0	+6.9%	+7.5%	+6%
GMS	2018/19	2,950	£208,200	£105,700	£97,000
	2019/20	2,900	£223,000	£113,100	£102,800
	Change	-50	+7.1%	+7.1%	+6%
PMS	2018/19	350	£225,800	£125,400	£102,300
	2019/20	350	£240,200	£138,400	£106,900
	Change	0	+6.4%	+10.4%	+4.5%

^{Note: The median figures are all lower than the mean figures in Table 2.1 which indicates that there is a relatively small number of contractor GPs with high earnings increasing the mean figures.}

Breakdown of expenses for contractor GPs

Table 2.5: GPMS contractor GPs - breakdown of mean expenses by contract type, Scotland, 2019/20

Contract Type	Report Population	Total Expenses	Office and General Business	Premises	Employee	Car and Travel	Interest	Other	Net Capital Allowances
GPMS	3,300	£135,000	£8,300	£19,200	£92,400	£700	£900	£12,300	£1,100
GPMS	3,300	(100%)	(6.1%)	(14.2%)	(68.5%)	(0.5%)	(0.7%)	(9.1%)	(0.8%)
GMS	2,900	£131,600	£8,200	£18,700	£90,100	£800	£900	£11,800	£1,100
GMS	2,900	(100%)	(6.2%)	(14.2%)	(68.5%)	(0.6%)	(0.7%)	(9%)	(0.8%)
PMS	400	£160,800	£8,800	£22,800	£110,500	£600	£900	£16,300	£1,000
PMS	400	(100%)	(5.5%)	(14.2%)	(68.7%)	(0.4%)	(0.6%)	(10.1%)	(0.6%)

Table 2.6: GPMS contractor GPs - breakdown of mean expenses by dispensing status, Scotland, 2019/20

Dispensing Status	Report Population	Total Expenses	Office and General Business	Premises	Employee	Car and Travel	Interest	Other	Net Capital Allowances
All GPs	3,300	£135,000	£8,300	£19,200	£92,400	£700	£900	£12,300	£1,100
All GPs	3,300	(100%)	(6.1%)	(14.2%)	(68.5%)	(0.5%)	(0.7%)	(9.1%)	(0.8%)
Dispensing GPs	200	£242,400	£10,000	£24,700	£123,700	£1,400	£600	£80,800	£1,300
Dispensing GPs	200	(100%)	(4.1%)	(10.2%)	(51%)	(0.6%)	(0.2%)	(33.3%)	(0.5%)
Non-dispensing GPs	3,100	£128,400	£8,200	£18,800	£90,500	£700	£1,000	£8,100	£1,100
Non-dispensing GPs	3,100	(100%)	(6.4%)	(14.7%)	(70.5%)	(0.5%)	(0.8%)	(6.3%)	(0.8%)

^{Notes: 1.Further expenses breakdowns are published in the Excel Time Series, available under Resources on the Overview page.}

^{2. The average expenses in the ‘Other’ category for dispensing GPs are almost ten times the size of those of non-dispensing doctors. This is the largest variation in expenses categories between the two dispensing types and is to be expected as this category includes the costs for drugs.}

Notes on the tables in this chapter

1. Further explanatory notes can be found under GPs included and how to interpret the results

2. Report population figures are by headcount

3. GPMS results are those of GMS and PMS GPs together

4. In expenses breakdown tables, values in parentheses represent percentage of total expenses

Salaried GPs

Table 2.7: GPMS salaried GPs - mean earnings and expenses by contract type, Scotland, 2018/19 and 2019/20

Contract Type	Year	Report Population	Gross Earnings	Total Expenses	Income Before Tax	Income Before Tax Change¹
GPMS	2018/19	600	£71,100	£6,000	£65,100
	2019/20	600	£72,000	£6,100	£65,900	Not Sig
	Change	0	+1.2%	+1.3%	+1.2%
GMS	2018/19	500	£70,900	£6,600	£64,300
	2019/20	500	£71,100	£6,000	£65,100	Not Sig
	Change	0	+0.3%	-10%	+1.3%
PMS	2018/19²	100	£72,500	£2,300	£70,100
	2019/20²	100	£76,900	£6,800	£70,000	Not Sig
	Change	0	+6.1%	+194.8%	-0.2%

^{Notes: 1. Statistical significance relates only to the fact of a year-on-year change in income before tax. See 'Statistical significance explained'.}

^{2. Small sample (<125) so results should be treated with caution as the large percentage decreases in expenses equates to a relatively small cash amount.}

Median gross earnings, total expenses and income before tax of salaried GPs

Table 2.8: GPMS salaried GPs - median earnings and expenses by contract type, Scotland, 2018/19 and 2019/20

Contract Type	Year	Report Population	Gross Earnings	Total Expenses	Income Before Tax
GPMS	2018/19	600	£62,700	£2,100	£59,400
	2019/20	600	£64,700	£2,300	£62,400
	Change	0	+3.1%	+7.5%	+5%
GMS	2018/19	500	£62,300	£2,200	£58,800
	2019/20	500	£64,000	£2,300	£62,000
	Change	0	+2.8%	+8.2%	+5.5%
PMS	2018/19¹	100	£65,900	£1,700	£63,400
	2019/20¹	100	£68,000	£1,900	£65,800
	Change	0	+3.2%	+15.6%	+3.8%

^{Notes: 1. Small sample (<125).}

^{2. The median figures are all lower than the mean figures in Table 2.7 which indicates that there is a relatively small number of high-earning salaried GPs increasing the mean figures.}

Combined GPs (Contractor and Salaried)

Table 2.9: GPMS combined GPs - mean earnings and expenses by contract type, Scotland, 2018/19 and 2019/20

Contract Type	Year	Report Population	Gross Earnings	Total Expenses	Income Before Tax	Income Before Tax Change¹
GPMS	2018/19	3,900	£200,100	£104,400	£95,700
	2019/20	3,900	£214,700	£114,900	£99,800	Sig
	Change	0	+7.3%	+10%	+4.3%
GMS	2018/19	3,450	£197,700	£102,300	£95,400
	2019/20	3,450	£212,500	£112,800	£99,700	Sig
	Change	0	+7.5%	+10.2%	+4.5%
PMS	2018/19	450	£218,100	£120,100	£98,000
	2019/20	450	£230,900	£129,900	£101,000	Not Sig
	Change	0	+5.9%	+8.1%	+3.1%

^{Notes: 1. Statistical significance relates only to the fact of a year-on-year change in income before tax. See 'Statistical significance explained'.}

^{2. The figures for combined GPMS GPs have shown an increase in income before tax each year since 2015/16.}

Table 2.10: GPMS combined GPs - median income before tax by contract type, Scotland, 2018/19 and 2019/20

Contract Type	Year	Report Population	Income Before Tax
GPMS	2018/19	3,900	£92,800
	2019/20	3,900	£97,800
	Change	0	+5.4%
GMS	2018/19	3,450	£92,500
	2019/20	3,450	£97,500
	Change	0	+5.4%
PMS	2018/19	450	£96,700
	2019/20	450	£100,400
	Change	0	+3.9%

^{Note: Median income before tax estimates are all lower than the means presented in Table 2.9, indicating that a relatively small number of high-earning salaried GPs are increasing the mean figures.}

Last edited: 22 August 2023 1:41 pm

GP Earnings and Expenses Estimates 2019/20

2. Scotland

Contractor GPs

Dispensing and non-dispensing GPs

Median gross earnings, total expenses and income before tax

Breakdown of expenses for contractor GPs

Salaried GPs

Median gross earnings, total expenses and income before tax of salaried GPs

Combined GPs (Contractor and Salaried)

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