In NHS Leeds v Larner the EAT held that an employee who had been on sick leave throughout the holiday leave year was entitled to a payment representing accrued and unused statutory holiday entitlement on termination of her employment. NHS Leeds had argued that Mrs Larner should have given notice that she wished to take her holiday entitlement before the end of the leave year. It argued that the requirements of the Working Time Regulations in relation to the taking of holiday are mandatory. Mrs Larner’s failure to give such notice, it argued, meant no holiday entitlement arose and therefore no right to claim holiday pay. The EAT disagreed. It held that the notice provisions are not mandatory. Further as Mrs Larner was ill throughout the leave year she did not have the opportunity to take her statutory holiday leave and so this was carried forward to the next year irrespective of any request for this to be carried forward. When her employment terminated, she was entitled to pay in lieu of accrued and unused statutory holiday.