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Dental Earning and Expenses Estimates, 2015/16

Publication date: 09:30 September 13, 2017

Summary

Dental Earnings and Expenses Estimates, 2015/16, 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 of 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 2015/16 and effective as of the end of March 2016. 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.

This report has been produced by NHS Digital in consultation with the Dental Working Group which includes representatives from the Department of Health; 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; British Dental Association; the Secretariat for the Review Body on Doctors' and Dentists' Remuneration; NHS Business Services Authority Information Services; HMRC: Knowledge, Analysis and Intelligence Division; and the National Association of Specialist Dental Accountants and Lawyers (NASDAL).

This report is released in two instalments; the first is subtitled Initial Analysis and contains high level results for each of England & Wales, Northern Ireland and Scotland in time to be used in evidence submissions for the Review Body on Doctors' and Dentists' Remuneration (DDRB).

On 18 October 2017, the Dental Earnings and Expenses Estimates 2015/16 Additional Analysis report was added to this page.


Key Facts

England and Wales1
In 2015/16 there was a 1.9 per cent decrease in taxable income of self-employed dentists (Providing-Performer and Performer Only dentists) in England & Wales, from £70,500 in 2014/15 to £69,200 in 2015/16. This decrease was not statistically significant and continued the general trend since 2006/07.

Northern Ireland1
In 2015/16 there was a 1.4 per cent decrease in taxable income of self-employed dentists (Principal and Associate dentists) in Northern Ireland, from £70,500 in 2014/15 to £69,400 in 2015/16. This decrease was not statistically significant and continued the general trend since 2008/09.

Scotland1
In 2015/16 there was a 1.1 per cent increase in taxable income of self-employed dentists (Principal and Associate dentists) in Scotland, from £67,000 in 2014/15 to £67,700 in 2015/16. This is a reversal on the general trend seen since 2008/09 and is not statistically significant.

1. Earnings and expenses estimates in the report have been rounded to the nearest £100. Calculations such as percentage change have been performed on unrounded data 


Coverage

Date Range: 01 April 2015 to 31 March 2016
Geographical coverage: Wales, Northern Ireland, Scotland, England and Wales
Geographical granularity: Country, Regions

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