£300,000-a-year dentists revealed

Some 410 in England and Wales earned the amount before tax and after expenses, figures for 2008-9 show.

The total compares with 380 who earned more than 300,000 in the previous 12 months.

A further 850 earned between 200,000-300,000 and 1,250 picked up 150,000-200,000.

Overall, 5,540 dentists earned more than 100,000 a year.

Dentists earned an average of 89,600, up 500 on the previous 12 months, during 2008-9.

For those who work under a contract with the NHS, running the practice and providing dentistry, their salary was 131,000 on average.

A separate report published by the NHS Information Centre showed dentists are also carrying out more complex treatments, which also earn them more money.

The number of cases involving crowns, dentures and bridges rose by 12.2 per cent in 2009-10, compared with a 2.7 per cent increase in the most simple treatments.

Figures also showed significant differences in access to NHS dentistry.

People in Great Yarmouth and Waveney are three times more likely to see an NHS dentist than those in Kensington and Chelsea in London.

Some 77 per cent of people on the Norfolk coast had seen an NHS dentist in the two-year period ending in June, compared with 24 per cent in the affluent London borough.

In Yorkshire, fewer than half of adults in Leeds, North Lincolnshire and North Yorkshire saw an NHS dentist in the previous two years, a figure that fell to only 43 per cent in the East Riding.

In Doncaster 71.2 per cent of adults saw a NHS dentist, while in Hull there was also good access, with 68.5 per cent getting NHS help.

Access to NHS dentistry fell significantly after the introduction of a new NHS contract in 2006 and has since only slowly recovered.

In North Yorkshire, the proportion of adults getting NHS access has fallen by six per cent and there were falls in in Kirklees, Leeds and North Lincolnshire.

The biggest improvements have been in North East Lincolnshire and Rotherham, with access up nine per cent.

Numbers seeing a NHS dentist since 2006 have risen by 0.7 per cent overall in Yorkshire, compared with a 0.1 per cent fall in England overall. Around 55 per cent of adults see a NHS dentist in the region, compared to 52 per cent across England.

A British Dental Association spokeswoman said dentists were now treating more patients, which could explain why they were carrying out more complex treatments.

She said: "Some people in this cohort will include those who have not been to the dentist for some time and may require more complex treatments.

"It may also reflect Primary Care Trusts' success in getting the message across to people who might be reluctant to go to the dentist but are in need."

Katherine Murphy, chief executive of the Patients Association, said: "The Government has told the NHS to find 20bn of savings by 2014 to reinvest back into front-line services. The soaring cost of dentists' pay goes against this commitment and will not deliver any benefits for patients.

"We do not understand how these pay increases can be justified given the financial pressures on the NHS."

A spokeswoman for the Department of Health said the Government recently announced a two-year pay freeze for all NHS staff earning more than 21,000 a year.

It is "currently considering how best to apply this pay freeze to groups such as GPs and dentists", taking into account both their pay and practice expenses.