Table 1.

Salaries and overheads, cost of materials and laboratory costs

Salary	Per hour	Source
Dentist	£32.89	Pay circular (M&D) 1/2011
Therapist	£16.59	NHS Agenda for Change pay scales 2011/2012
Hygienist	£13.56
Oral health educator	£11.17
Overheads	% of income	Dentist	Therapist	Hygienist	Oral health educator
Wages and NI (per hour)	17.42%	£32.89	£16.59	£13.56	£11.17
Overheads (per hour)	12.77%	£24.11	£12.16	£9.94	£8.19
Material	Cost	Source
X-rays Optimum film	£0.33	Kent Express Dental Supplies. 2014. URL: http://www.kentexpress.co.uk/gb-en/kent/ default.aspx?did=kent
X-rays Periapical film	£0.28
Amalgam filling 1 spill	£0.90
Amalgam filling Dycal (base 13 g and catalyst 11 g)	£21.20
Laboratory	Cost	Source
Denture Full upper or lower only with standard teeth (×2 for F/F)	£167.05	MGill. 2011 Price List. 2011. URL: http://mgill.co.uk/Price_list/index.html
Crown	£116.00
Bridge	£131.00

All material costs include VAT and 15% off the Kent Catalogue price. The cost of chemicals used to develop the film is excluded but is minimal.

M&D, Medical and Dental; NHS, National Health Service; NI, National Insurance; VAT, value-added tax.