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Scottish dispensing GPs earn the least of all dispensing GPs

English GPs earn and spend the most

September 15th 2017

Tagged: DM Zone news Rurality

By Ailsa Colquhoun

English dispensing GPs earn more than other dispensing GPs, but spend the highest proportion of their earnings on expenses.  Scottish GPs earn the least and spend the least out of their earnings.

A new NHS report, GP Earnings and Expenses Estimates 2015/16, finds that Scottish dispensing GPs spend proportionally more per practice on employee costs than do the other countries’ dispensing GPs – 52.4 per cent of all expenses on staff costs, compared to Wales’ 46.9 per cent.

Welsh dispensing GPs, however, spend the most on ‘other’ expenses, which includes the cost of buying drugs (33 per cent of all expenses), and Scottish GPs the least (28.9 per cent).

Compared to non-dispensing GPs, dispensing GPs have higher office and general business expenses (£21.8K vs £16.7K) and higher employee costs (£219,900 vs £107,900) and spend more on travel. This probably reflects the additional costs of delivering services in rural areas.

The report details dispensing GPs’ income before tax by country  and by contract type (see tables below), and compared to non-dispensing GPs.

Country Year Report
population
Gross
earnings
Total
expenses
Income
before tax
Expenses to earnings ratio
England 2014/15 4,200 £383,800 £269,000 £114,700 70.1%
2015/16 3,150 £395,900 £280,000 £115,900 70.7%
Change -1050 3.2% 4.1% 1.1% 0.6 points
Scotland 2014/15 200 £274,000 £173,000 £100,400 63.3%
2015/16 200 £306,500 £199,900 £106,600 65.2%
Change 0 11.9% 15.2% 6.2% 1.9 points
Wales 2014/5 300 £327,700 £223,800 £103,900 68.3%
201/16 300 £322,300 £214,000 £108,300 66.4%
Change 0 -1.6% -4.4% 4.3% -1.9 points

GPMS dispensing GPs – average earnings and expenses

Contract
type
Year Report population Gross earnings
(mean avg)
Total
expenses
Income

Before tax

Expenses to
earnings ratio
GMS 2014-15 3250 £359,700 £148,300 £95,300 60.9%
2015-16 2800 £381,800 £156,300 £96,600 61.8%
Change -450 +6.1% +5.4% +1.4% +0.9 points
PMS 2014-15 9,700 £310,500 £204,100 £106,500 65.7%
2015-16 5,950 £318,100 £213,400 £104,700 67.1%
Change -3,750 +2.4% +4.6% -1.6% 1.4 points

In terms of average pre tax incomes, the figures are as follows:

  • GMS dispensing GPs (2015/16): £114,800 up from £111,000 in 2014/15 (+3.4 per cent)
  • GMS non-dispensing GPs (2015/16): £96,600 up from £95,300 in 2014/15 (+1.4 per cent)
  • PMS dispensing GPs (2015/16): £114,900 down from £118,600 in 2014/15 (-3 per cent)
  • PMS non-dispensing GPs (2015/16): £104,700 down from £106,500 in 2014/15 (-1.6 per cent)

The report also details GP earnings by region

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