Dentists in England see rise in income

Self-employed dentists in England saw a significant 3.2% increase in taxable income in the last financial year, from £75,800 in 2022/23 to £78,200 in 2023/24, according to the latest Dental Earnings and Expenses Estimates, 2023/24 compiled by NHS England.

England was the only UK country to see a notable increase, with Wales said to have seen a 0.1% decrease, from £80,000 in 2022/23 to £79,900 in 2023/24; Northern Ireland dropping by 2.4%, from £79,000 in 2022/23 to £77,000 in 2023/24; and Scotland seeing a 1.4% decrease, from £91,900 in 2022/23 to £90,600 in 2023/24.

The annual report provides a detailed study of the earnings and expenses of self-employed primary care dentists who undertook some NHS work during the financial year.

Figures relate to both NHS and private dentistry and are shown for both full-time and part-time dentists.

The analyses are based on anonymised tax data for dentists with accounting periods ending in the fourth quarter of 2023/24 and effective as of the end of March 2024.

And, although the report contains analysis for England, Wales, Northern Ireland and Scotland, the values are not directly comparable between countries due to differing contractual arrangements as well as the use of different methods to derive dental type in each country.

The report is primarily used as evidence in remuneration negotiations and by the Review Body for Doctors’ and Dentists’ Remuneration.

It was produced by NHS England in consultation with the Dental Working Group, which includes representatives from the Department of Health and Social Care, NHS England, Welsh Government, Department of Health Northern Ireland, the Northern Ireland Health and Social Care Business Services Organisation, Scottish Government, NHS National Services Scotland: Information Services Division, NHS Business Services Authority Information Services, HMRC: Knowledge, Analysis and Intelligence Division, the National Association of Specialist Dental Accountants and Lawyers, and the British Dental Association.