Question to the Department of Health and Social Care:

To ask the Secretary of State for Health, what the average annual salary of a general practitioner was in each of the last 15 years for which figures are available.

The requested information is contained in the following table. When interpreting the figures, it is important to note that the nature of general practitioner (GP) contracts and their work has also changed over time. Since the start of the new General Medical Services contract in 2004/05, there have been some major changes to income, workstreams and investment in general practice.

The table is presented in cash terms of income before tax of contractor GPs across all contract types. This excludes expenses. Taxable income before pension contributions are deducted, made up of gross earnings less total expenses, also known as net income.

Contractor GPs – mean average income before tax in cash terms

Notes:

¹There was no enquiry in 1997, due to the change to self assessment of tax liability. Income tax for the self-employed changed from assessment on prior year earnings to current year earnings. Estimates of earnings and expenses were therefore taken together in 1995/96 and 1996/97.

²The Inland Revenue changed the treatment of capital allowances in calculating tax liability for 1996/97 as part of the move from tax assessment based on prior year earnings to current year earnings. Figures relating to years between 1995/96 and 1997/98 have been adjusted to put them on a comparable basis with previous years.

³Figures from 1998/99 onwards are not adjusted in respect of the changed treatment of capital allowances in calculating tax liability in 1996/97. Therefore they are not on a comparable basis with previous years.

⁴From 2004/05 onwards, results are at UK (England, Scotland Wales, Northern Ireland) level. Prior to this, they were published at GB (England, Scotland, Wales) level. 2003/04 results are given at both GB and UK level to illustrate the small effect of this transition on the figures in that year.

⁵The first wave of PMS pilots started in April 1998 beginning a downward trend in the numbers of GMS GPs, and corresponding upward trend in PMS GPs.

⁶Data from 2004/05 onwards exclude an estimate of employer's superannuation contributions for the tax year, to make the figures comparable with previous years.

⁷Due to a data quality issue regarding the GMS/PMS markers in 2006/07 comparisons of income and expenses between contracts in this year should be made with a degree of caution.

⁸Figures from 2008/09 onwards are rounded to the nearest £100

⁹Data is for Contractor GPs only.

Information from the Health and Social Care Information Centre GP Earnings and Expenses Report 2011/12 tables 36, 37 and 38 which also include real term equivalent amounts, expenses and gross earnings.

Definitions:

General Medical Services (GMS): A GMS practice is one that has a standard, nationally negotiated contract. Within this, there is some local flexibility for GPs to 'opt out' of certain services or 'opt in' to the provision of other services.

Personal Medical Services (PMS): The PMS contract was introduced in 1998 in England and Scotland (as in the Section 17c agreement) as a local alternative to the national GMS contract. PMS contracts are voluntary, locally negotiated contracts between PCOs and the PMS Provider, enabling, for example, flexible provision of services in accordance with specific local circumstances.

New GMS contract (nGMS): The new General Medical Service contract was designed to improve the way that Primary Medical Care services (GMS, PMS, APMS and PCTMS) were funded and to allow practices greater flexibility to determine the range of services they wish to provide, including through opting out of additional services and out-of-hours care. The nGMS contract was fully in place in 2004/05.

GPMS: GPMS results are those of GMS and PMS GPs put together.

Income before tax: Taxable income before pension contributions are deducted, made up of gross earnings less total expenses, also known as net income.