Dental Earnings and Expenses - England and Wales, 2008-09
Dental Earnings and Expenses, England and Wales, 2008/09, provides a detailed study of the earnings and expenses of full and part time self-employed primary care dentists who carried out some NHS work in England or Wales during 2008/09 – the third year of the new dental contract.
The results are presented for Providing-Performer dentists (those who held a contract with a Primary Care Trust or Local Health Board and also performed dental services) and for Performer Only dentists (those who performed dental services but did not hold such a contract).
This report was produced by The NHS Information Centre for health and social care, and The Dental Working Group.
- Average taxable income (gross earnings less expenses) for Providing-Performer dentists was £131,300, compared to £67,800 for Performer Only dentists. For all self-employed primary care dentists (that is, Providing-Performer and Performer Only dentists) this figure was £89,600.
- Average gross earnings (total earnings from self-employment before the deduction of expenses) for Providing-Performer dentists were £366,500, compared to £104,000 for Performer Only dentists.
- Average expenses (business expenses allowable for tax purposes) for Providing-Performer dentists were £235,500, compared to £36,300 for Performer Only dentists.
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