The referee for the play-off final on Sunday 16 May, the day after the FA Cup final, is Michael Naylor. Mr Naylor, who hails from Yorkshire, has taken charge of three Oxford games so far this season.

He was the man in the middle for United's 4-3 win at Histon on 15 August, where he booked Luke Foster, Matt Green, and Damian Batt. On 14 November he officiated at United's 3-1 defeat at Kidderminster Harriers, where he showed Steven Kinniburgh a straight red card and also showed yellow cards to James Constable, Dannie Bulman, Mark Creighton, and Matt Green. His most recent Oxford game was the regular version of the 1-1 draw against Rushden & Diamonds at Nene Park on 24 March, when Batt again fell foul of him.

He has also taken charge of three York games this season, including their 1-1 draw against Stevenage Borough, their 5-0 win over AFC Wimbledon when he awarded the Minstermen two penalties, and their 2-1 defeat to Barrow in the FA Trophy. The referee's assistants will be Carl Fitch and Michael Salisbury, while Robert Madley, also from Yorkshire, will be the fourth official.