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.
|Expenses to earnings ratio|
GPMS dispensing GPs – average earnings and expenses
|Year||Report population||Gross earnings
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