I am in secondary and after repeated cases where I have spent my time preparing work for kids to do while on holiday and them not do any of it, I now tend not to set work when kids are withdrawn in term time.
If them want to use my room to catch up I will lend them books, work sheets etc, but I feel that it is their responsibility to do the catching up, not me.
I have no probelm with parents taking kids out, their kids, their responsibility. However they must then take the responsibility if little Flossy doesn't get her 9 a*s at GCSE. Missing two weeks can mean a drop of a grade quite easiy, since grade boundaries are so close.
And while it is undenable that some familes can only get a holiday in term time, for many more that simply isn't the case. I've lost count of the number of kids who have gone to Barbados, the State, very expensive holidays. their parents could have afforded a holiday out of term, they just don't want to.