This latest research forms part of a comprehensive independent evaluation of Pathways to Work. The report is based on a cost-benefit analysis conducted by a consortium of researchers from the Institute for Fiscal Studies, the University of Maryland, Baltimore County and the Policy Studies Institute. It examines whether the financial benefits from Pathways are larger or smaller than its costs and the generalisability of some of the quantitative findings. The estimates of costs and benefits relate to new and repeat incapacity benefits claimants in the seven original Jobcentre Plus districts. The overall findings provide a favourable impression of the financial benefits of the Pathways to Work for new and repeat incapacity benefits claimants, for the Exchequer and hence, for society as a whole.