Article Title : Statutory Holiday
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Employees who work a five day week are entitled to 28 days paid holiday a year. Statutory holiday entitlement can include, but cannot exclude bank holidays, so be careful when calculating holiday entitlement when employees join or leave. If bank holidays (usually eight per year) are included, your employees must be paid for them. Statutory holiday entitlement accrues to both agency and casual workers though not the self-employed. Employees must take four weeks holiday (including bank holidays) per year and may not carry it forward.
In the absence of written guidelines your leave year should start on 1st October for all employees who started working for you on or after 1st October 1998 and on their date of commencement otherwise.