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We consent to the use in this Post-Effective Amendment to Registration Statement No. 333-203855 on Form N-4 of our report dated April 8, 2026, relating to the financial statements and financial highlights of Empower SecureFoundation® Balanced Fund – Institutional Class, the investment division of Variable Annuity-8 Series Account of Empower Life & Annuity Insurance Company of New York, appearing in the Statement of Additional Information, which is part of such Registration Statement, and to the reference to us under the heading “Independent Registered Public Accounting Firm” in the Statement of Additional Information, which is part of such Registration Statement.

We consent to the use in this Registration Statement No. 333-203855 on Form N-4 of our report dated March 31, 2026, relating to the statutory-basis financial statements of Empower Life & Annuity Insurance Company of New York. We also consent to the reference to us under the heading “Independent Auditor” in such Registration Statement.