Dental Earnings and Expenses, 2022/23
This 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 in 2022 to 2023..
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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.
This report has been produced 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.