The Working Time (Coronavirus) (Amendment) Regulations 2020 amended the Working Time Regulations 1988 so that if, because of the effects of coronavirus, it was not “reasonably practicable” for a worker to take some or all their four weeks’ holiday entitlement under the European Working Time Directive in any holiday year, they were allowed to carry that holiday forward into the next two holiday years. If their employment was terminated, they had to be paid in full for any of the carried-forward holiday left untaken at the termination date. However, from 1 January 2024, the Covid holiday carry over rules were repealed and workers are no longer entitled to Covid carry over leave. Workers had to use their leave entitlement before 31 March 2024.