Whilst the current COVID-19 pandemic has seen many businesses
and industries suffer a significant downturn in work, for others
the situation is reversed. Against this background, the UK
government has announced further emergency legislation to relax the
rules around the taking of annual leave.
Under normal principles in the Working Time Regulations 1998
(the WTR), annual leave entitlement must be taken in the holiday
year to which it relates, with carry-over permitted in only very
limited circumstances. However, with so many employees working to
support the nation in the fight against the virus, the Working Time
(Coronavirus) (Amendment) Regulations 2020 have been passed to
amend the WTR.