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Revealed: How much dentists earn in Northern Ireland and what they claim in expenses

Published 14/09/2016

The report presents key findings in terms of average taxable income, average expenses and average gross earnings for Principal and Associate dentists.
The report presents key findings in terms of average taxable income, average expenses and average gross earnings for Principal and Associate dentists.

The earnings and expenses of General Dental Services dentists in Northern Ireland have been revealed.

The report 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 2014/15 financial year.

Information about dentists who performed only private dentistry is not included.

Among the key trends found for Northern Ireland is that the taxable income of all self-employed primary care dentists in Northern Ireland decreased in 2014/15.

Their taxable income was £70,500 a 1.4 percent decrease on their 2013/14 taxable income of £71, 400.

This is in line with the general trend since 2008/09.

The figures for 2014/15 are released by NHS Digital the new trading name of the Health and Social Care Information Centre.

The report presents key findings in terms of average taxable income, average expenses and average gross earnings for Principal and Associate dentists.   

KEY FINDINGS:

• Average taxable income (gross earnings minus expenses, before income tax) for Principal dentists was £111,700 compared to £112,500 in 2013/14 (a decrease of 0.7%); and for Associate dentists was £54,000 compared to £54,200 in 2013/14 (a decrease of 0.2%)[1]. 

• For all self-employed dentists (Principals and Associates) the average taxable earnings were £70,500 compared to £71,400 in 2013/14 (a decrease of 1.4%)1. The key point is a drop in taxable income due to gross earnings decreasing more than total expenses. This is in line with the general trend since 2008/09.

• Average expenses (business expenses allowable for tax purposes) for Principal dentists were £217,000 compared to £223,100 in 2013/14 (a decrease of 2.7%); and for Associate dentists were £36,100 compared to £35,500 in 2013/14 (an increase of 1.7%)

• Average gross earnings (self-employment income before deduction of expenses) for Principal dentists were £328,700 compared to £335,600 in 2013/14 (a decrease of 2.1%); and for Associate dentists were £90,200 compared to £89,700 in 2013/14 (an increase of 0.5%)

• The Expenses to Earnings Ratio (EER)2 for Principal dentists was 66.0% compared to 66.5% in 2013/14 (a change of -0.5 percentage points); for Associate dentists the EER was 40.1% compared to 39.6% in 2013/14 (a change of +0.5 percentage points). The EER for all dentists was 55.4% compared to 56.0% in 2013/14 (a decrease of 0.6 percentage points).  The EER is the proportion of gross earnings taken up by expenses.

• Where possible comparisons for the main findings have been made with the 2013/14 results; however, comparisons are made with caution as differing factors can affect them. 

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