As always West8 is living in cloud cuckoo land.
A WG charging just £100ph and taking 1 booking per day 6 days a week 48 weeks of the year is on almost £30k - that's almost £5k more than the national average salary
I can't think of many WG's who charge as little as £100ph and take so few bookings so I'd say the realistic range for a decent WG is more likely £40-130k.
Let's not get into the whole tax argument - many WG's do pay some tax - otherwise they wouldn't be able to buy so much crap without falling under HMRC's watchful eye - but you only need to declare "enough" to suit your lifestyle - certainly less than would take you to the high rate tax payer brackets - and then the rest is tax free. For a civvy who is earning £100k it's depressing when you see that actually you lose about £30k in tax! A smart WG who avoids paying tax on the top end could well be £15-30k better off again.
Regardless of expenses that is a fuck load of cash for someone to earn without any specific qualifications, training or experience. It's a job almost any woman can do either full time or part time in addition to studies or a full time day job. It offers total flexibility and autonomy, can be done from the comfort of your own home or while on the road.
The civvy / legit life is hardly that great by comparison. First there's discrimination in the workplace which means even a well qualified and experienced woman typically earns 10-20% LESS than any of her male counterparts
(depending on job). I don't know about you but that would piss me off.
Partly because of the generally lower pay I've known plenty of women who take second jobs to earn extra cash - evening jobs which include bar work, waitressing, telesales, cleaning. Earning a pittance with hardly less unsociable hours than escorting and far from glamorous.
And if you're a young woman who actually enjoys sex (shock, horror, yes many actually do) your other option is go to your local meat market (ie night club/Tinder) get chatted up by some drunk twat who might just about to be able to afford to buy you a drink and a kebab before clumsily groping you. Repeat ad nauseum til you get bored of random encounters and find a "decent" bloke for a "long term" relationship - ie the same boring sex over and over again, in ever decreasing frequency.
As for risk of STI's - a civvy chick is much more likely to bareback once she trust her partner, but as we all know there are lots of boyfriends and husbands who could easily be banging other civvies or WG's anyway. The bareback angle just increases the risk and for a civvy chick of course without any suspicion that her partner has contracted say gonorrhoea if she is infected but asymptomatic (as is very common) she is far more at risk of long-term permanent damage than a WG who is tested monthly.
I suspect the social stigma is probably the biggest issue. Even this is changing as sites like Seeking Arrangement and Whats Your Price look to make sugar-daddy / mutually beneficial type arrangements more socially acceptable. Just prostitution by another name.
So as career choices go I'd say escorting is really not so bad.