We would like to offer employees 25 days holiday (not including bank holidays which they receive in addition), stipulating that 3 of those 25 days will be taken over the Christmas period when the office is shut. Furthermore, we would like to say that 5 days of the 25 days can be rolled over to the next calendar year, but if and when they are taken is at the discretion of the MD. If, for whatever reason, they can not be taken, they will be paid to the employee at the usual daily rate. Holiday entitlement increases at a rate of 1 day per year to a maximum of 29 days.

I would really appreicate it if someone could tell me if this rollover aspect, in particular the ‘whether it is taken is at the discretion of the MD’ is legal or not.

Thank you in advance for your help
Vikki Trister