The table illustrates average gross payments to practices per GP whole-time equivalent collected by Practitioner Services Division of NHS National Services Scotland. This does not include other income such as fees and direct payments between each NHS board and each practice.GP Practice Gross Payments All Scotland Average Gross Payments per GP (Whole-Time Equivalent) 2002-03 2003-04 2004-05 £108,951.90 £122,138.30 £146,208.60 S2W-18731