Twenty-one dentists working in Scotland earned more than £300,000 for treating patients under the NHS last year, new figures have revealed.
The average gross income for NHS dentists in the country was just under £90,000 in 2009-10, but 21 took home salaries in excess of £300,000.
A further 20 earned between £250,000 and £299,999, 100 dentists were paid £200,000 to £249,999 and 916 received salaries between £100,000 and £199,000.
Dental leaders pointed out that the figures are based on pre-tax earnings and also include expenses for equipment, materials and other practice running costs.
However, they do not account for any private treatment income, meaning some dentists could have earned even higher sums.
Data on dental earnings based on tax returns, which include both private and NHS income, will be released by NHS officials for the first time next week.
Andrew Lamb, director of the British Dental Association in Scotland, said those on the highest incomes might be orthodonists who carried out the most complex procedures.
He added that the figures may also cover payment for an assistant dentist working under the lead dentist .
