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Exhibit 10(b)    
    

 
 

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM    
    

        We hereby consent to the use in this Registration Statement on Form N-4 (File No. 333-116814) of our report dated
March 28, 2008, relating to the consolidated financial statements and financial statement schedules of Protective Life Insurance Company and subsidiaries, which appears in such Registration
Statement. We also consent to the use in this Registration Statement on Form N-4 of our report dated April 24, 2008, relating to the financial statements of The Protective
Variable Annuity Separate Account, which appears in such Registration Statement. We also consent to the references to us under the heading "Experts" in such Registration Statement. 

/s/
PRICEWATERHOUSECOOPERS LLP 

PricewaterhouseCoopers
LLP 

Birmingham,
Alabama

April 30, 2008 

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Exhibit 10(b)

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRMQuickLinks
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Exhibit 10(a)    
    

[Sutherland
Asbill and Brennan LLP letterhead] 

STEPHEN E. ROTH

DIRECT LINE: 202.383.0158

Internet: steve.roth@sablaw.com 

        April 29, 2008 

Board
of Directors

Protective Life Insurance Company

2801 Highway 201 South

Birmingham, Alabama 35223 

Directors:

        We
hereby consent to the reference to our name under the caption "Legal Matters" in the statement of additional information filed as part of post-effective amendment number 9
to the registration statement on Form N-4 (File No. 333-115212) filed by Protective Life Insurance Company and Protective Variable Annuity Separate Account with
the Securities and Exchange Commission. In giving this consent, we do not admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act of 1933. 

	 	 	Sincerely,
	

 	
 	

SUTHERLAND ASBILL & BRENNAN LLP
	

 	
 	

By:	

/s/  Stephen E. Roth      
 Stephen E. Roth

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Exhibit 10(a)QuickLinks
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Exhibit 10(b)    
    

 
 

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM    
    

        We hereby consent to the use in this Registration Statement on Form N-4 (File No. 333-115212) of our report dated
March 28, 2008, relating to the consolidated financial statements and financial statement schedules of Protective Life Insurance Company and subsidiaries, which appears in such Registration
Statement. We also consent to the use in this Registration Statement on Form N-4 of our report dated April 24, 2008, relating to the financial statements of The Protective
Variable Annuity Separate Account, which appears in such Registration Statement. We also consent to the references to us under the heading "Experts" in such Registration Statement. 

/s/
PRICEWATERHOUSECOOPERS LLP 

PricewaterhouseCoopers
LLP 

Birmingham,
Alabama

April 30, 2008 

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Exhibit 10(b)

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRMQuickLinks
 -- Click here to rapidly navigate through this document

 
 

Exhibit 10(a)    
    

[Sutherland
Asbill and Brennan LLP letterhead] 

STEPHEN E. ROTH

DIRECT LINE: 202.383.0158

Internet: steve.roth@sablaw.com 

                                    April 29, 2008

Board
of Directors

Protective Life Insurance Company

2801 Highway 201 South

Birmingham, Alabama 35223 

Directors: 

        We
hereby consent to the reference to our name under the caption "Legal Matters" in the statement of additional information filed as part of post-effective amendment number
11 to the registration statement on Form N-4 (File No. 333-113070) filed by Protective Life Insurance Company and Protective Variable Annuity Separate Account
with the Securities and Exchange Commission. In giving this consent, we do not admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act of
1933. 

	 	 	Sincerely,
	

 	
 	

SUTHERLAND ASBILL & BRENNAN LLP
	

 	
 	

By:	
 	

/s/ Stephen E. Roth
 Stephen E. Roth

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Exhibit 10(a)QuickLinks
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Exhibit 10(b)    
    

 
 

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM    
    

        We hereby consent to the use in this Registration Statement on Form N-4 (File No. 333-113070) of our report dated
March 28, 2008, relating to the consolidated financial statements and financial statement schedules of Protective Life Insurance Company and subsidiaries, which appears in such Registration
Statement. We also consent to the use in this Registration Statement on Form N-4 of our report dated April 24, 2008, relating to the financial statements of The Protective
Variable Annuity Separate Account, which appears in such Registration Statement. We also consent to the references to us under the heading "Experts" in such Registration Statement. 

/s/
PRICEWATERHOUSECOOPERS LLP 

PricewaterhouseCoopers
LLP 

Birmingham,
Alabama

April 30, 2008 

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Exhibit 10(b)

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRMQuickLinks
 -- Click here to rapidly navigate through this document

 

 
 

Exhibit 10(a)    
    

        [Sutherland
Asbill and Brennan LLP letterhead] 

STEPHEN E. ROTH

DIRECT LINE: 202.383.0158

Internet: steve.roth@sablaw.com 

April 29, 2008 

Board
of Directors

Protective Life Insurance Company

2801 Highway 201 South

Birmingham, Alabama 35223 

Directors: 

        We
hereby consent to the reference to our name under the caption "Legal Matters" in the statement of additional information filed as part of post-effective amendment number 9
to the registration statement on Form N-4 (File No. 333-112892) filed by Protective Life Insurance Company and Protective Variable Annuity Separate Account with
the Securities and Exchange Commission. In giving this consent, we do not admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act of 1933. 

	 	 	Sincerely,
	

 	
 	

SUTHERLAND ASBILL & BRENNAN LLP
	

 	
 	

By:	

/s/  Stephen E. Roth      
 Stephen E. Roth

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Exhibit 10(a)QuickLinks
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Exhibit 10(b)    
    

 
 

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM    
    

        We hereby consent to the use in this Registration Statement on Form N-4 (File No. 333-112892) of our report dated
March 28, 2008, relating to the consolidated financial statements and financial statement schedules of Protective Life Insurance Company and subsidiaries, which appears in such Registration
Statement. We also consent to the use in this Registration Statement on Form N-4 of our report dated April 24, 2008, relating to the financial statements of The Protective
Variable Annuity Separate Account, which appears in such Registration Statement. We also consent to the references to us under the heading "Experts" in such Registration Statement. 

/s/
PRICEWATERHOUSECOOPERS LLP 

PricewaterhouseCoopers
LLP 

Birmingham,
Alabama

April 30, 2008 

QuickLinks

Exhibit 10(b)

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRMQuickLinks
 -- Click here to rapidly navigate through this document

 

 
 

Exhibit 10(a)    
    

[Sutherland
Asbill and Brennan LLP letterhead] 

STEPHEN E. ROTH

DIRECT LINE: 202.383.0158

Internet: steve.roth@sablaw.com 

                    April 29, 2008 

Board
of Directors

Protective Life Insurance Company

2801 Highway 201 South

Birmingham, Alabama 35223 

Directors: 

        We
hereby consent to the reference to our name under the caption "Legal Matters" in the statement of additional information filed as part of post-effective amendment number
18 to the registration statement on Form N-4 (File No. 33-70984) filed by Protective Life Insurance Company and Protective Variable Annuity Separate Account with
the Securities and Exchange Commission. In giving this consent, we do not admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act of 1933. 

	 	 	Sincerely,
	

 	
 	

SUTHERLAND ASBILL & BRENNAN LLP
	

 	
 	

By:	
 	

/s/  Stephen E. Roth      
 Stephen E. Roth

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Exhibit 10(a)QuickLinks
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Exhibit 10(b)    
    

 
 

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM    
    

        We hereby consent to the use in this Registration Statement on Form N-4 (File No. 33-70984) of our report dated
March 28, 2008, relating to the consolidated financial statements and financial statement schedules of Protective Life Insurance Company and subsidiaries, which appears in such Registration
Statement. We also consent to the use in this Registration Statement on Form N-4 of our report dated April 24, 2008, relating to the financial statements of The Protective
Variable Annuity Separate Account, which appears in such Registration Statement. We also consent to the references to us under the heading "Experts" in such Registration Statement. 

/s/
PRICEWATERHOUSECOOPERS LLP 

PricewaterhouseCoopers
LLP 

Birmingham,
Alabama

April 30, 2008 

QuickLinks

Exhibit 10(b)

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRMQuickLinks
 -- Click here to rapidly navigate through this document

 

 
 

Exhibit 10(a)    
    

[Sutherland
Asbill and Brennan LLP letterhead] 

STEPHEN E. ROTH

DIRECT LINE: 202.383.0158

Internet: steve.roth@sablaw.com 

April 29, 2008 

Board
of Directors

Protective Life Insurance Company

2801 Highway 201 South

Birmingham, Alabama 35223 

Directors:

        We
hereby consent to the reference to our name under the caption "Legal Matters" in the statement of additional information filed as part of post-effective amendment number 11 to the
registration statement on Form N-4 (File No. 333-94047) filed by Protective Life Insurance Company and Protective Variable Annuity Separate Account with the Securities and
Exchange Commission. In giving this consent, we do not admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act of 1933. 

	 	 	Sincerely,
	

 	
 	

SUTHERLAND ASBILL & BRENNAN LLP
	

 	
 	

By:	
 	

/s/ Stephen E. Roth
	 	 	 	 	
 Stephen E. Roth

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Exhibit 10(a)

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