Can unused statutory annual holiday be carried forward to the next holiday year?

Workers are entitled to 5.6 weeks’ statutory holiday each year = 28 days; 20 days holiday and 8 days of Bank Holidays (although there are 9 this year for the Queens Jubilee!)

The four-week holiday entitlement may not be carried forward into the next holiday year (although see here for different rules that apply as a result of the coronavirus (COVID-19) crisis). The position with the additional 8 days Bank Holiday is different. Regulation 13A allows for a relevant agreement to provide for any of the additional holiday entitlement to be carried forward into the leave year immediately following the leave year in which it falls due. This doesn’t tend to impact that many of our clients as most of our clients don’t require their employees to work on a bank holiday.

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 two holiday years, where it has not been reasonably practicable for them to take it as a result of the effects of coronavirus.