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Accepted referrals

The SSRO will consider each referral carefully prior to acceptance, to ensure it satisfies the requirements specified in the Regulations.

Published Wednesday 20 March 2024
Updated Tuesday 15 July 2025

The Ministry of Defence or other parties to qualifying defence contracts and qualifying sub-contracts may make referrals to the SSRO for an opinion or determination on a range of matters specified in the Single Source Contract Regulations. Unless there is a good reason not to do so, the SSRO publishes details of the referrals it has accepted to provide transparency for stakeholders and facilitate learning about the operation of the regulatory framework.

The table below provides a summary and status update of the referrals made by the Ministry of Defence or contractors in qualifying contracts under the Defence Reform Act 2014 which have been accepted by the SSRO.

Date of acceptanceType of referralMatter(s) referredStatus
6/12/2023DeterminationThe amount of a final price adjustment under a qualifying defence contractClosed 23/4/2024
4/05/2023DeterminationThe extent to which a contractor’s particular unanticipated costs are allowable costs under a firm-priced qualifying defence contractPublished 13/11/2023
3/12/2021DeterminationThe extent to which research and development costs are allowable, including consideration of Research and Development Expenditure Credit.Published 15/07/2022
17/09/2021DeterminationThe appropriate step 2 (cost risk) adjustment to be used in calculating the contract profit rate for two amendments to a qualifying defence contractClosed 11/11/2021
09/05/2018DeterminationThe extent to which labour costs in a QDC are Allowable.Published 25/01/2019
17/10/2017OpinionThe extent to which costs agreed prior to conversion of a contract to a QDC may be treated as Allowable.Published 15/02/2018
27/01/2017OpinionThe extent to which payments made under a pre-regime contract are required to be reported in reports for related QDCs and QSCs.Published 31/03/2017
09/09/2016OpinionThe extent to which costs incurred at risk prior to entering into a contract may be Allowable.Published 26/10/2016
23/12/2015DeterminationThe extent to which sales and marketing costs in a QDC are Allowable.

Whether the amount of cost risk adjustment that has been made in agreeing the contract profit rate is appropriate.
Published 16/05/2016
08/09/2015OpinionThe extent to which the following were Allowable costs:
the price risk for direct labour, materials, and technical risks;
rework and defects and deficiencies;
and price risk for indirect costs.

A view on the appropriate confidence percentile range for future contracts.

General observations or points of principle were sought that might be applicable to other contracts.
Published 30/11/2015
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