diff --git a/src/backends/neon/NeonTensorHandleFactory.cpp b/src/backends/neon/NeonTensorHandleFactory.cpp
new file mode 100644
index 0000000..ef34234
--- /dev/null
+++ b/src/backends/neon/NeonTensorHandleFactory.cpp
@@ -0,0 +1,79 @@
+//
+// Copyright © 2017 Arm Ltd. All rights reserved.
+// SPDX-License-Identifier: MIT
+//
+
+#include "NeonTensorHandleFactory.hpp"
+#include "NeonTensorHandle.hpp"
+
+#include <boost/core/ignore_unused.hpp>
+
+namespace armnn
+{
+
+using FactoryId = std::string;
+
+std::unique_ptr<ITensorHandle> NeonTensorHandleFactory::CreateSubTensorHandle(ITensorHandle& parent,
+                                                                              TensorShape const& subTensorShape,
+                                                                              unsigned int const* subTensorOrigin)
+                                                                              const
+{
+    const arm_compute::TensorShape shape = armcomputetensorutils::BuildArmComputeTensorShape(subTensorShape);
+
+    arm_compute::Coordinates coords;
+    coords.set_num_dimensions(subTensorShape.GetNumDimensions());
+    for (unsigned int i = 0; i < subTensorShape.GetNumDimensions(); i++)
+    {
+        // Arm compute indexes tensor coords in reverse order.
+        unsigned int revertedIndex = subTensorShape.GetNumDimensions() - i - 1;
+        coords.set(i, boost::numeric_cast<int>(subTensorOrigin[revertedIndex]));
+    }
+
+    const arm_compute::TensorShape parentShape = armcomputetensorutils::BuildArmComputeTensorShape(parent.GetShape());
+    if (!::arm_compute::error_on_invalid_subtensor(__func__, __FILE__, __LINE__, parentShape, coords, shape))
+    {
+        return nullptr;
+    }
+
+    return std::make_unique<NeonSubTensorHandle>(
+            boost::polymorphic_downcast<IAclTensorHandle*>(&parent), shape, coords);
+}
+
+std::unique_ptr<ITensorHandle> NeonTensorHandleFactory::CreateTensorHandle(const TensorInfo& tensorInfo) const
+{
+    auto tensorHandle = std::make_unique<NeonTensorHandle>(tensorInfo);
+    tensorHandle->SetMemoryGroup(m_MemoryManager->GetInterLayerMemoryGroup());
+
+    return tensorHandle;
+}
+
+std::unique_ptr<ITensorHandle> NeonTensorHandleFactory::CreateTensorHandle(const TensorInfo& tensorInfo,
+                                                                           DataLayout dataLayout) const
+{
+    auto tensorHandle = std::make_unique<NeonTensorHandle>(tensorInfo, dataLayout);
+    tensorHandle->SetMemoryGroup(m_MemoryManager->GetInterLayerMemoryGroup());
+
+    return tensorHandle;
+}
+
+const FactoryId NeonTensorHandleFactory::GetId() const
+{
+    return m_Id;
+}
+
+bool NeonTensorHandleFactory::SupportsSubTensors() const
+{
+    return true;
+}
+
+MemorySourceFlags NeonTensorHandleFactory::GetExportFlags() const
+{
+    return m_ExportFlags;
+}
+
+MemorySourceFlags NeonTensorHandleFactory::GetImportFlags() const
+{
+    return m_ImportFlags;
+}
+
+} // namespace armnn
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