Use your entitlement or lose it
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My designated holiday entitlement year runs from January to December, Can any of my 28 days entitlement be carried forward to the next holiday year?
Employers are under no legal obligation to allow holiday to he carried forward if employees do not take them in the holiday year, nor do they legally have to be paid for them either (ie use them or lose them).
However, employers should not prevent employees from taking their statutory holiday entitlement.
The point of the Working Time Directive statutory holiday regulations is to ensure that workers are properly rested. This does not apply to any additional contractual holidays over and above the 28 days, Employers may, at their discretion, allow holidays to be carried over or give pay in lieu in recognition of exceptional circumstances but they are not statutorily required to do.