The Scottish dental market in 2025
Operational costs and Associate retention are pressing challenges. See the market outlook, including the shift to resilient mixed practices for stability.
2025 was another key year for independent dental operators in Scotland. As corporate operators paused their acquisition strategies in the country, 100% of practices sold through Christie & Co were purchased
by independent buyers.
Key activity and challenges
Activity in Scotland was slow at the start of the year, with fully private practices and those with two or fewer surgeries gaining less interest and therefore proving more difficult to sell.
However, the market picked up significantly in the latter half of 2025, signalling renewed confidence, and local multi-site operators stepped up, offering attractive deals that would traditionally have been reserved for corporate buyers. Meanwhile, goodwill values remained resilient, with indications that they may be on the rise.
The challenges we have seen across the UK have been apparent in Scotland, too. For existing operators, rising operational costs, including essentials such as heating and lighting, have added further pressure, alongside persistent staffing issues, particularly in attracting and retaining Associates. Financial constraints have compounded these difficulties, with tighter budgets and tax rate increases impacting both buyers and sellers.
Market expectations in 2026
- We expect to see new corporates entering the Scottish market, as they recognise the potential that the market has to offer.
- There will continue to be a rise in interest from first-time buyers who want to jump into practice ownership.
- We’ll see more creative deal structures, including deferred consideration and earn-outs,
as buyers look to manage risk and cash flow. - There will be a greater focus on mixed practices, as operators seek to balance NHS and private income streams for stability.
- We expect to see clarity on tax and financial planning as a result of the Autumn Budget.
About the author
Joel Mannix, Director – Dental, Christie & Co.
Find out more at christie.com.
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