In Sood Enterprises Ltd v Healy [2013] IRLR 865 EAT, the Employment Appeal Tribunal held that workers on long-term sick leave who have not taken their annual holiday entitlement may not carry over the additional 1.6 weeks' leave to which UK workers are entitled without an agreement to do so.
This employment tribunal held that employers should not circumvent the requirement to pay a departing worker for holiday that he or she has accrued but not taken by providing in the contract of employment that the worker will be entitled only to a nominal sum.