As a result of Coronavirus and the restrictions placed on workers, the UK Government is in the process of issuing new guidelines/regulation which addresses where a worker is unable to take leave due to Coronavirus (COVID-19). This may leave the worker with a surplus of holiday entitlement at the end of the holiday year.
Normally, while 'carrying over' holiday is permitted, it is not generally recommended. However, in these exceptional circumstances, this is being relaxed within certain parameters.
The goverment has announced it is allowing workers to carry over up to four weeks annual leave into the next two leave years.
The forthcoming 'The Working Time (Coronavirus) (Amendment) Regulations 2020' amend regulation 13 of the 'Working Time Regulations' to allow workers to carry over holiday into the next two leave years. This will only be permitted where it is not reasonably practicable for them to take some, or all, of the holiday they are entitled to due to coronavirus.
The change is aimed at allowing businesses under particular pressure from the impacts of COVID-19 the flexibility to better manage their workforce, while protecting workers’ right to paid holiday.
The support page addressing the Carry Over functionality can be found here.
Remember that carried over holiday will need to be subtracted from the previous year's entitlement.