Scottish Dental Clinics’ Costs Approach 70%, Private Profits Rise by Approximately 23%

DentalGoodNews｜On June 17, 2026 local time, according to the 2024-25 Benchmarking Report released by the National Association of Specialist Dental Accountants and Lawyers Scotland (NASDAL Scotland), profits of dental practices in Scotland have shown a divergence: the average net profit of private practice partners increased by approximately 22.7% year-on-year, while profits of National Health Service (NHS) practices experienced a slight decline.

According to the report data, the average net profit per partner in private practices rose from £206,276 in the 2023-24 fiscal year to £253,200 in the 2024-25 fiscal year. In contrast, the average net profit of partners in NHS practices decreased from £180,018 to £176,556, a decline of approximately 1.9%. The average net profit of mixed practices increased from £199,471 to £217,624, a rise of about 9.1%.

Rising costs remain a common challenge facing the industry. Roy Hogg, Chair of NASDAL Scotland and a specialist dental accountant at Johnston Carmichael, pointed out that total practice expenditure has reached 68.1%, and laboratory fees continued to grow in the latest statistics. Roy Hogg stated that profits in private and mixed practices have increased, but NHS practice profits have slightly declined; among them, the growth in private practices this year represents a rebound following a significant drop in average net profit in the 2023-24 fiscal year.

Regarding NHS practices, Roy Hogg noted that fee income from NHS practices increased by only about £40,000 year-on-year, with profit margins squeezed, which may explain the slight decline compared to the 2023-24 fiscal year. In terms of staffing cost structure, NHS practices allocated 21.5% of fees to associate dentists, higher than the 15.2% in private practices. NASDAL believes this may reflect that private practices tend to favor a partner-led operational model.

The earnings of associate dentists have shown a continuous upward trend. In the 2024-25 fiscal year, the average profit of associate dentists increased from £80,558 to £93,098, a year-on-year increase of approximately 15.6%. Over a longer time horizon, the average profit of associate dentists has accumulated a growth of about 43% over the past four years.

According to previous reports by DENTALGOODNEWS (Leading Dental Industry Media, DGN), overall satisfaction with NHS dentistry in the UK has dropped to 22%, but the Scottish model has relatively higher satisfaction. This statistical data is based on 2025 tax returns and financial accounts up to April 5, 2025, compiled by NASDAL from its accountant members in Scotland and across the UK.