We consent to the use of our report dated
April 1, 2025, with respect to the financial statements of the sub-accounts that comprise Nationwide Jefferson National VA Separate Account 1, and the related notes (collectively,
the financial statements), incorporated herein by reference, and to the reference to our firm under the heading "Independent Registered Public Accounting Firm" in the Statement of Additional Information that was previously filed under SEC File No. 333-288440
and is incorporated by reference herein.