CONSENT OF INDEPENDENT
AUDITOR
We consent to the incorporation by reference in this Post-Effective
Amendment to Registration Statement File No. 033-85442 on Form N-4 of our report dated April 13, 2026, relating to the statutory-basis financial statements of New England Life Insurance Company, appearing in form N-VPFS of New England Variable Annuity Separate Account for the year ended
December 31, 2025. We also consent to the reference to us under the heading “Independent Auditor” in the Statement of Additional Information, which is part of such
Registration Statement.
/s/ DELOITTE & TOUCHE LLP
Charlotte, North Carolina
April 21, 2026