Other statistics:
For Providing-Performer dentists (practice owners) in 2009/10:

• average taxable income was £128,000, compared to £131,000 in 2008/09
• average gross earnings were £370,900, a 1.2 per cent increase from £366,500
• average expenses were £242,900, a 3.1 per cent increase from £235,500

For Performer Only dentists (associates) in 2009/10:

• average taxable income was £65,600, a 3.1 per cent decrease from £67,800
• average gross earnings were £101,700, a 2.2 per cent decrease from £104,000
• average expenses were £36,100, compared to £36,300.

Of the 20,300 dentists covered in the report, 6,250 (31%) were practice owners, 14,050 were associates (69%). Compared with the previous year there were 550 fewer practice owners and 1,200 more associates. In addition there were 23% fewer PDS contracts, as dentists switched to GDS before their time-limited contracts ended.

Of all self-employed primary care dentists:

• a majority (55.8 per cent) earned a taxable income of less than £75,000 in 2009/10
• 74.4 per cent earned a taxable income of less than £100,000 in 2009/10
• 1.5 per cent earned a taxable income of £300,000 or more in 2009/10

There are significant variations in the earnings of practice owners depending on their type of practice:

• Those in partnership had net income of £137,000
• Expenses Sharers: £121,700
• Single handed practitioners: £97,800
• Practice owners with associates: £161,100

The full report: Dental Earnings and Expenses, England and Wales, 2009/10 can be viewed on the Information Centre website: www.ic.nhs.uk/pubs/dental

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