NHS Digital releases earnings data for GDPs
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- Published: Tuesday, 19 September 2017 07:50
- Written by News Editor
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Providing-Performer dentists (Principals) had higher gross earnings, total expenses and taxable income than Performer Only dentists (Associates) in keeping with previous years. For Associates in 2015/16 average taxable income from NHS and private dentistry was £60,200, compared to £59,900 in 2014/15, a 0.4 percent increase, which is not statistically significant.
Principals/Contract holders
For Principals in 2015/16 average taxable income from NHS and private dentistry was £115,700, compared to £117,400 in 2014/15, a 1.4% decrease, which is not statistically significant. This differs from the last two years, where there has been an increase in average taxable income, but is consistent with the trend of the preceding six years (2006/07 to 2011/12) which showed a continuous decrease from £134,800 in 2006/07.
Average gross earnings from NHS and private dentistry were £377,800 in 2015/16, compared to £385,600 in 2014/15 for Providing-Performer dentists.
Average total expenses from NHS and private dentistry were £262,100, compared to £268,300 in 2014/15.
Associates
For Associates in 2015/16 average taxable income from NHS and private dentistry was £60,200, compared to £59,900 in 2014/15, a 0.4% increase, which is not statistically significant.
Average gross earnings from NHS and private dentistry were £103,500, compared to £99,800 in 2014/15.
Average total expenses from NHS and private dentistry were £43,400, compared to £39,900 in 2014/15.
There has been a small increase in taxable income for Performer Only dentists, which is a reversal of the trend shown in previous years.
All GDPs
For all self-employed general dental practitioners in 2015/16 average taxable income from NHS and private dentistry was £69,200, a 1.9% decrease from £70,500 in 2014/15, which is not statistically significant.
Average gross earnings were £148,000, compared to £152,500 in 2014/15.
Average total expenses were £78,900, compared to £82,000 in 2014/15.
Types of contract and distribution of earnings
For both Principals and Associates, earnings and expenses from NHS and private dentistry varied by contract type, whereby those working under GDS arrangements had a lower average taxable income than those working under PDS or Mixed GDS/PDS arrangements.
For all GDPs:
- those working under PDS arrangements eg ortho had a taxable income of £99,600.
- those working under mixed GDS/PDS arrangements had a taxable income of £69,900.
- those working under GDS arrangements had a taxable income of £66,900.
- The majority of GDPs (68.6%) earned a taxable income from NHS and private dentistry of less than £75,000 in 2015/16, compared to 67.9% in 2014/15.
- 14.9% earned a taxable income between £75,000 and £100,000 in 2015/16, compared to 15.0% in 2014/15.
- 0.9% (200) earned a taxable income of £300,000 or more in 2015/16, compared to 1.0 per cent (210) in 2014/15.
Please note
The statistics refer to all dentists who do some dentistry under the NHS, but those in totally private practice are excluded. The amount earned is not broken down in NHS and private elements. Bodies corporate are also naturally excluded as they do not submit tax returns to HMRC.
Providing-Performer dentists are referred to as Principals and Performer Only dentists as Associates in this article.
The data refer to England and Wales ONLY.
The statistics refer to the tax year 2015/16 NOT 2016/17. They will form the basis of the BDA and Department’s evidence to the DDRB for the year 2018/19.
Out of a total of 21,200 GDPs, there are 3,450 contract holders and 17,750 associates (83.7%).
The full report can be found at: http://www.digital.nhs.uk/catalogue/PUB30077
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