Very Low Frequency (VLF) tests are often used for after-laying tests of power cables since the reactive power demand is much lower at VLF than at 50 Hz. In order to augment the usefulness of the test, it is often complemented by a measurement of dielectric dissipation factor (tan ), where the acceptance of the tested object is based on this measurement. A traceability chain for dissipation factor at high voltage and very low frequency has as yet not been recognized by the International Bureau of Weights and Measures (BIPM), which results in difficulties to prove the quality of the measurement. The measurement is complicated by the limited range of the current in the test object that can be resolved by available high voltage test equipment, thus limiting the possible choices of reference systems. A novel reference measuring system that can fulfil these needs has been developed at SP Technical Research Institute of Sweden in the capacity as National Measurement Institute. The traceability of the system to National Standards of Measurement is ensured by careful scientific work and analyses. This measuring system has the ability to measure dissipation factor at 0.1 Hz in the voltage range from 0.5 kV up to 50 kV with an uncertainty better than 0.004 %.