Dental Earnings and Expenses - Scotland, 2009-10, Experimental statistics
Dental Earnings and Expenses, Scotland, 2009/10, Experimental Statistics, provides a detailed study of the earnings and expenses of full and part time self-employed General Dental Services dentists who were registered to provide NHS dentistry in Scotland in 2009/10.
Where possible, the results are presented for Principal Dentists (those who are owners, directors, or partners of a dental practice) and for Associcate Dentists (those who are self-employed and enter into an agreement with a Principal Dentist, that is neither partnership nor employment).
This report was produced by The NHS Information Centre for health and social care, and The Dental Working Group. This is the second year that The NHS Information Centre has produced earnings and expenses data for dentists in Scotland. As such, this report carries the label "Experimental Statistics". Experimental Statistics are new statistics that are undergoing evaluation. We therefore welcome comments on this report.
- Average taxable income (gross earnings less expenses) for Principal Dentists was £113,800, and for Associate Dentists, £63,100. For all self-employed dentists, this was £79,300.
- Average gross earnings (total earnings from self-employment before the deduction of expenses) for Principal Dentists were £337,000, and for Associate Dentists, £91,900.
- Average expenses (business expenses allowable for tax purposes) for Principal Dentists were £223,200, and for Associate Dentists, £28,800.
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