This report provides a qualitative understanding of the benefits of training levies and their impacts in order to better understand how levies affect employer behaviour. To achieve this, the research sets out the following objectives at a high level: • What does an effective training levy system look like? • What is the impact of the current levy systems? • What lessons can be learned in order to encourage employers to participate in levy type systems more widely? What features are most attractive/persuasive to employers? These objectives have been pursued through a combination of desk research and a small number of interviews with levy operators, employers and stakeholders. The research provides indicative findings to further develop our understanding about employer attitudes and opinions on these issues.