This report presents the final stage of the Employer Training Pilots impact study, conducted by the Institute for Fiscal Studies. The aim has been to assess the impact of the ETP on the take-up of training by eligible employers and employees from the start of the pilots up until Summer 2004. The ETP "offer" is of free or subsidised training leading to a basic skills or first Level 2 qualification for employees qualified to below Level 2, where the employees receive paid time off in which to train, and for which the employers are compensated.</p> <p>This report is a part of the wider evaluation of ETP, conducted by the Institute for Employment Studies (IES), which has assessed a broader set of questions relating to the operation of ETP. The work undertaken by IES involves surveys of participating employers and employees, plus case study work in the pilot areas. Two reports of the findings have been published to date. These revealed high levels of satisfaction with ETP amongst participants (at levels comparable to those in the LSC's national learner satisfaction survey), and a range of perceived benefits for participating employers and employees. At the time of the most recent published report, rates of successful completion of Level 2 qualifications were slightly higher than the nearest comparator, and more recent evidence indicates that completion rates have risen further since then. The reports also pointed out some potential quality issues for ETP, including patchy provision of Information, Advice and Guidance and a lack of sufficient initial assessment of learners.