How long can you carry forward annual leave in the UK?

Full answer

The default rule under the Working Time Regulations 1998 is "use it or lose it": the 5.6 weeks of statutory annual leave must be taken within the leave year and cannot be carried forward. However, several important exceptions apply. **COVID carry-forward (now expired):** Emergency regulations during 2020–2021 allowed workers to carry forward up to 4 weeks of untaken statutory leave over two leave years if it was not reasonably practicable to take it due to the pandemic. That carryover period ended on 31 March 2024 — any remaining COVID leave not used by that date has been permanently lost. **Long-term sickness:** Workers who cannot take annual leave due to illness (short- or long-term) are entitled to carry forward up to 4 weeks of statutory leave. This leave must be used within 18 months of the leave year in which it accrued. The employer cannot force a sick worker to take annual leave simply to prevent carry-forward. **Maternity, paternity, shared parental and adoption leave:** Workers on these types of family leave can carry forward the full 5.6 weeks into the following leave year, as it is not reasonably practicable to take leave while on statutory family leave. **Contractual (additional) leave:** Many employers offer more than 5.6 weeks (e.g. 25 days + bank holidays = 33 days). The rules governing carry-forward of any leave above the statutory minimum are set by the contract — some employers cap carryover at 5 days, others allow none. **Employer's obligation to facilitate leave:** Following Stringer v HMRC (ECJ 2009), employers must actively enable workers to take their leave and cannot simply refuse requests and then deny carry-forward. If a worker is refused leave they are generally entitled to carry it forward.

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