A complex financial landscape

Victoria Forbes from Dental Accountants Scotland talks maximising the value of your dental practice sale.

11 April, 2025 / professional-focus
Victoria Forbes

Our 2025 Scottish Dental Sector Wages Survey reveals a sector facing mounting financial pressure, with recruitment and retention remaining a key concern for practice owners.

The National Minimum Wage (NMW) is set to rise by 6.7% in April, reaching £12.21 per hour. While this is a positive development for employees, it places additional strain on practices, particularly those reliant on NHS income, where margins are already tight. Further compounding the issue, Employer National Insurance Contributions (NICs) are increasing, making payroll costs even higher.

A welcome relief for some is the increase in the annual Employment Allowance from £5,000 to £10,500. However, NHS-dominant practices remain ineligible, widening the financial gap between NHS and private dentistry.

Our survey, the most comprehensive in the Scottish dental sector, highlights that wage growth is beginning to stabilise after several years of double-digit increases. Salaries for GDC-registered nurses with two or more years of experience have risen by approximately 5.2%, while senior nurses and practice managers have seen increases of 5.5% and 6%, respectively. However, pay disparities persist across Scotland, with marked regional differences noted, and rural practices struggling the most with recruitment.

Non-monetary benefits, such as GDC registration payments and uniform provision, are now considered standard, meaning practice owners must focus on career development, workplace culture, and leadership to retain employees. Worryingly, nearly half (47%) of Practice Managers are not seen as fulfilling a ‘true management role,’ pointing to a need for clearer job expectations and further professional development.

As the financial landscape becomes more complex, understanding these trends is essential for practice owners. For a full copy of the Dental Accountants Scotland 2025 Wages Survey Report or tailored guidance on navigating these challenges, please do get in touch.