Dental Earnings and Expenses, 2015 to 2016 provides a detailed study of the earnings and expenses of full-time and part-time self-employed primary care dentists who carried out some NHS/Health Service work in England & Wales, Northern Ireland or Scotland during the 2015 to 2016 financial year. 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 in each country as well as the use of different methods to derive dental type in each country.
The findings in this report are based upon anonymised tax data for self-employed dentists, and relate to earnings from NHS/Health Service and private dental work; information about dentists who performed only private dentistry is not included. Data on earnings from employment are excluded.
The report is being released in two stages. The initial analysis, published on 13 September 2017, contains high level results for all countries to enable them to compile evidence submissions for the Review Body on Doctors’ and Dentists’ Remuneration (DDRB).
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; The Welsh Government; The Department of Health, Social Services and Public Safety, Northern Ireland; The Northern Ireland Health and Social Care Business Services Organisation; Scottish Government; NHS National Services Scotland: Information Services Division; The British Dental Association; The Secretariat for the Review Body on Doctors’ and Dentists’ Remuneration; The NHS Business Services Authority Information Services; HMRC: Knowledge, Analysis and Intelligence Division; and The National Association of Specialist Dental Accountants and Lawyers.