Self-employed dentists with some NHS or health service work saw taxable income rise significantly across all four UK nations in 2024/25, with Scotland recording the highest figure at £99,100.
The latest Dental Earnings and Expenses Estimates found that mean taxable income in Scotland increased by 9.3%, from £90,600 in 2023/24 to £99,100 in 2024/25.
Northern Ireland saw the largest percentage rise, with taxable income up 13.7% from £77,000 to £87,600.
In England, mean taxable income rose by 6.1%, from £78,200 to £83,000, while Wales saw a 7.7% increase, from £79,900 to £86,100.
NHS England said all four increases were statistically significant. However, it stressed that figures across the four nations are not directly comparable due to differences in dental contracts and methodology.
The report covers self-employed primary care dentists who carried out some NHS or health service work during the year. It does not include dentists who only carried out private dentistry, or dentists with employment income but no self-employed income.
The figures also include both NHS and private dentistry income, meaning the report cannot show how much taxable income came from NHS work compared with private treatment.
The headline figures combine associates and providing-performers/principals, meaning they do not show whether income changed differently for practice owners and associates. NHS England also noted that dental incorporation may affect the estimates, as income taken through salary or dividends may not be captured in the same way as self-employed income.
What do the figures show?
Taxable income is calculated as gross earnings minus total expenses, before income tax and pension contributions.
Gross earnings include self-employment income from NHS or health service dentistry and private dentistry before expenses are deducted. Expenses include tax-allowable business costs linked to both NHS and private work.
NHS England also noted that Basis Period Reform came into effect from 6 April 2024, aligning unincorporated businesses’ basis periods with the tax year. The report said employees, limited companies and any business with an accounting end date between 31 March and 5 April were unaffected.
The report said changes in the dentist population should also be considered when interpreting the figures, including a continued movement away from providing-performer and principal roles towards associate roles.
It also noted that the Dental Working Patterns Survey was not run for 2024/25. This means there is no fresh breakdown by hours worked, NHS commitment or working patterns.
Practice costs
Separate analysis from the National Association of Specialist Dental Accountants and Lawyers (NASDAL), included in the report, showed non-clinical staff wages were the largest of the listed expense categories for practices.
In England, non-clinical staff wages accounted for 21.2% of gross income in NHS practices and 19.4% in private practices.
Laboratory costs accounted for 4.1% of gross income in NHS practices in England and 6.8% in private practices, while materials accounted for 5.2% and 6.4% respectively.
NHS England said the NASDAL figures are not directly comparable with the main HM Revenue and Customs-based earnings and expenses estimates.
The report is used as evidence in remuneration negotiations and by the Review Body for Doctors’ and Dentists’ Remuneration.
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