diff --git a/src/backends/tosaReference/TosaRefTensorHandleFactory.cpp b/src/backends/tosaReference/TosaRefTensorHandleFactory.cpp
new file mode 100644
index 0000000..62ada6f
--- /dev/null
+++ b/src/backends/tosaReference/TosaRefTensorHandleFactory.cpp
@@ -0,0 +1,91 @@
+//
+// Copyright © 2022 Arm Ltd and Contributors. All rights reserved.
+// SPDX-License-Identifier: MIT
+//
+
+#include "TosaRefTensorHandleFactory.hpp"
+#include "TosaRefTensorHandle.hpp"
+
+#include <armnn/utility/IgnoreUnused.hpp>
+
+namespace armnn
+{
+
+using FactoryId = ITensorHandleFactory::FactoryId;
+
+const FactoryId& TosaRefTensorHandleFactory::GetIdStatic()
+{
+    static const FactoryId s_Id(TosaRefTensorHandleFactoryId());
+    return s_Id;
+}
+
+std::unique_ptr<ITensorHandle> TosaRefTensorHandleFactory::CreateSubTensorHandle(ITensorHandle& parent,
+                                                                                 const TensorShape& subTensorShape,
+                                                                                 const unsigned int* subTensorOrigin)
+                                                                                 const
+{
+    IgnoreUnused(parent, subTensorShape, subTensorOrigin);
+    return nullptr;
+}
+
+std::unique_ptr<ITensorHandle> TosaRefTensorHandleFactory::CreateTensorHandle(const TensorInfo& tensorInfo) const
+{
+    return std::make_unique<TosaRefTensorHandle>(tensorInfo, m_MemoryManager);
+}
+
+std::unique_ptr<ITensorHandle> TosaRefTensorHandleFactory::CreateTensorHandle(const TensorInfo& tensorInfo,
+                                                                              DataLayout dataLayout) const
+{
+    IgnoreUnused(dataLayout);
+    return std::make_unique<TosaRefTensorHandle>(tensorInfo, m_MemoryManager);
+}
+
+std::unique_ptr<ITensorHandle> TosaRefTensorHandleFactory::CreateTensorHandle(const TensorInfo& tensorInfo,
+                                                                              const bool IsMemoryManaged) const
+{
+    if (IsMemoryManaged)
+    {
+        return std::make_unique<TosaRefTensorHandle>(tensorInfo, m_MemoryManager);
+    }
+    else
+    {
+        return std::make_unique<TosaRefTensorHandle>(tensorInfo, m_ImportFlags);
+    }
+}
+
+std::unique_ptr<ITensorHandle> TosaRefTensorHandleFactory::CreateTensorHandle(const TensorInfo& tensorInfo,
+                                                                              DataLayout dataLayout,
+                                                                              const bool IsMemoryManaged) const
+{
+    IgnoreUnused(dataLayout);
+    if (IsMemoryManaged)
+    {
+        return std::make_unique<TosaRefTensorHandle>(tensorInfo, m_MemoryManager);
+    }
+    else
+    {
+        return std::make_unique<TosaRefTensorHandle>(tensorInfo, m_ImportFlags);
+    }
+}
+
+const FactoryId& TosaRefTensorHandleFactory::GetId() const
+{
+    return GetIdStatic();
+}
+
+bool TosaRefTensorHandleFactory::SupportsSubTensors() const
+{
+    return false;
+}
+
+MemorySourceFlags TosaRefTensorHandleFactory::GetExportFlags() const
+{
+    return m_ExportFlags;
+}
+
+MemorySourceFlags TosaRefTensorHandleFactory::GetImportFlags() const
+{
+    return m_ImportFlags;
+}
+
+} // namespace armnn
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