Scottish GPs earn the least

The high salaries are earned by doctors working under special local contracts, called personal medical services (PMS) contracts.

The figure - which has been challenged by GP leaders - emerged from a survey of 5,000 GPs by the Association of Independent Specialist Medical Accountants (Aisma).

It found the salaries of PMS doctors, typically �91,885, were significantly higher than the average �77,086 earned by those working under national General Medical Services (GMS) contract.

Either I've missed a trick, or they're not comparing like with like Dr Peter Holden, British Medical Association

But even that was higher than the figure of �61,000, previously estimated as an average GP salary.

Doctors representatives are currently trying to negotiate a new national contract, but the talks are on hold.

Dispensing drugs

The survey also discovered significant national differences in GPs' pay.

A family doctor in England earns almost �15,000 more each year than their colleagues in Scotland.

And they earn around �11,000 more than doctors in Wales.

The average English GP earned �81,653 in 2002 compared to �67,306 in Scotland and �70,691 in Wales.

The same pattern was seen in figures for 2001 earnings.

Doctors whose practices dispensed drugs tended to earn more.

On average, they were �20,000 better off than those whose surgeries do not.

'State of flux'

Mike Gilbert, spokesman for Aisma, said: "The results of this year's survey are more crucial than ever as the whole issue of GPs' pay is in a state of flux."

He said if agreement could not be reached over the new contract, more practices might apply for the local contract.

He said: "The consequences of this would be that they would lose the national protection of GMS contracts and it would put additional pressure on the finance and administrative functions and the recently formed Primary Care Trusts."

But Dr Peter Holden, a negotiator for the British Medical Association's GPs committee, told BBC News Online the figures did not add up.

He said: "They may have confused the practice's income with the net income a GP gets."

And he said PMS and GMS arrangements differed significantly, and were not comparable.

Dr Holden added: "Either I've missed a trick, or they're not comparing like with like."

But Mike Gilbert said: "Given that the survey covered over 15% of GPs in the UK, the figures certainly add up.

"What we are comparing is the total earnings before tax of a GMS practitioner against a PMS practitioner and as such the findings must be comparable and must compare like with like."