Notices
Most Advantageous Tender
Quick answer
Most Advantageous Tender (MAT) is the award test under Section 23 of the Procurement Act 2023. Buyers score against published award criteria; the winner is the best overall offer, not necessarily the cheapest.
Last updated: 18 May 2026
What is MAT?
MAT is the post-2025 label for value-based award. Price still matters, but quality, risk, and social value can outweigh a low-cost outlier.
MAT vs MEAT
| Legacy | Current |
|---|---|
| MEAT | MAT |
| PCR 2015 | Procurement Act 2023 |
Update bid templates and review checklists so teams do not reference MEAT in new submissions.
Common questions
Is MAT the same as best value?
Similar intent: holistic assessment against stated criteria, not price-only.
Can buyers use lowest price only?
Only if award criteria are designed and published that way; central government social value policy still applies to many buyers.