Consultation outcome

Single Source Cost Standards (SSCS): statutory guidance on allowable costs 2015

This consultation has concluded

Download the full outcome

Response to consultation

Detail of outcome

The SSRO received a high volume and quality of responses, providing us with constructive feedback that allowed us to improve the draft guidance. The final version of the guidance, incorporating changes made following the consultation, is available on our website.

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Feedback received

Consultation responses received

Detail of feedback received

The responses received on our consultation for allowable costs.

Original consultation


Standards to be used by contractors and MOD, in contracts where lack of competition could impact on the value for money to the UK taxpayer.

This consultation ran from

Consultation description

The Single Source Cost Standards (SSCS) is a statutory guidance document that contractors and the Ministry of Defence must have regard to when entering into any contract where lack of competition could impact on the value for money to the UK taxpayer.

Its application is mandatory in determining whether costs are allowable under single source contracts. Non-compliance with the guidance is in breach of the Defence Reform Act and any breach allows for penalties and fines to be applied. The SSCS only deal with the treatment of costs in relation to single source contracts.

The aim of the draft guidance is to establish the basis upon which a contractor determines and calculates allowable costs for the purpose of pricing a qualifying defence contract (QDC) fairly and transparently. Costs must be appropriate, attributable and reasonable to be considered allowable.


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Published 26 November 2014
Last updated 26 February 2015 + show all updates
  1. Added consultation responses document.
  2. Added Response to consulation document and final outcome document.
  3. Updated questionnaire.
  4. First published.