Workers who have been unable or unwilling to take their statutory holiday entitlement for reasons beyond their control, including but not limited to sickness, will be entitled to carry holiday over to the next leave year as an exception to the usual rule that holiday entitlement expires at the end of a leave year.

Case law has already established this exception where an employee is unable to take holiday due to sickness and a recent EAT judgment appears to have widened the exception, covering situations where an employer prevents the employee from taking his leave, ie, refuses or would refuse requests for leave. However, it may not be enough that the employer refuses to pay for the holiday if on the facts this does not prevent the employee taking it. (The Sash Window Workshop Ltd v King)