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Report for BIS that builds on the earlier telephone surveys of skills account holders and provides an initial evaluation of specific aspects of the skills accounts trials. Focuses on the universal offer, the integrated employment and skills (IES) trial implemented in the West Midlands and the level three trial carried out in the South East and East Midlands. Provides an insight into the use of skills accounts within these three different contexts, comparing the use of skills accounts for all adults, those who may have low level skills and are unemployed, and those who are taking or planning to take a course at level three.