Updated 7th December 2022
Workers are entitled to 5.6 weeks’ statutory holiday each year = 28 days; 20 days holiday and 8 days of Bank Holidays.
The 28 days of statutory entitlement cannot be carried forward into the next holiday year in normal circumstances, although the Government has amended reg.13 of the Working Time Regulations 1998 to allow workers to carry over up to four weeks’ annual leave into the next holiday year, where it has not been reasonably practicable for them to take it as a result of the effects of coronavirus. For more info on this see here; https://www.gov.uk/government/news/rules-on-carrying-over-annual-leave-to-be-relaxed-to-support-key-industries-during-covid-19
Regulation 13A allows any of the additional holiday entitlement, above the statutory 28 days leave, to be carried forward into the leave year immediately following the leave year in which it falls due.