What is the difference between MEAT and MAT?

MEAT (Most Economically Advantageous Tender) is the EU procurement term for best value evaluation, whilst MAT (Most Advantageous Tender) is the UK's post-Brexit equivalent under the Procurement Act 2023.

MEAT vs MAT: The Key Difference

MEAT (Most Economically Advantageous Tender) was the evaluation criterion used under EU procurement directives, whilst MAT (Most Advantageous Tender) is the new UK evaluation standard introduced by the Procurement Act 2023. Both aim to achieve best value for money rather than simply accepting the lowest price, but MAT represents the UK's independent approach post-Brexit.

MEAT Under EU Rules

MEAT was established under the EU Public Contracts Directive 2014/24/EU and allowed contracting authorities to award contracts based on the tender offering the best price-quality ratio. Evaluation could consider factors such as quality, technical merit, aesthetic characteristics, accessibility, design, innovative characteristics, environmental performance, social aspects, organisation of staff, qualifications and experience of personnel, and after-sales service.

Under MEAT, authorities were required to specify the relative weighting of price versus quality criteria in tender documents, typically ranging from 60:40 to 40:60 depending on the procurement's complexity and requirements.

MAT Under UK Procurement Act 2023

MAT maintains the principle of best value evaluation but provides greater flexibility for UK contracting authorities. The Procurement Act 2023, which comes into force in October 2024, introduces MAT as the single award criterion, removing the previous option to award purely on lowest price that existed under EU rules.

The Act defines MAT as the tender that is most advantageous to the contracting authority, allowing evaluation of any factors the authority considers relevant, including social value, environmental impact, innovation, and local economic benefits. This broader definition gives UK authorities more discretion in designing evaluation criteria that align with government policy objectives.

Practical Implementation Differences

Whilst both MEAT and MAT promote value-based procurement, MAT offers enhanced flexibility in several areas. Under MAT, authorities can more easily incorporate dynamic market engagement, adjust evaluation criteria during competitive dialogue procedures, and emphasise outcomes over prescriptive specifications.

The transition from MEAT to MAT reflects the UK's desire to create a more agile procurement system that better supports government priorities around social value, net zero commitments, and supporting SMEs. For procurement professionals, this means updating evaluation methodologies and ensuring tender documentation clearly communicates the MAT approach to potential suppliers.

Both systems require robust documentation of evaluation decisions and transparent communication of award criteria to ensure fairness and legal compliance.