This is from CIPD website as a standard Policy: HTH
^Holiday entitlement accrued before maternity leave
Pregnant employees are entitled to accrue statutory and contractual holiday during the entire maternity leave period. Entitlement to accrue holidays is not affected by maternity leave.
The employee will be advised, prior to her maternity leave, of any holiday she is entitled to take before her maternity leave is due to start. The Company reserves the right to require her to take all or part of her remaining entitlement before her maternity leave commences.
Holiday entitlement accrued during maternity leave
As holiday entitlement continues to accrue during maternity leave, the Company reserves the right to require her to take the accrued holiday entitlement immediately after her maternity leave ends. Alternatively, the Company may agree that the outstanding holiday entitlement can be taken at a suitable time after she returns to work.
Additional holiday entitlement accrued during maternity leave
Where the Company provides additional contractual holiday entitlement (in excess of the statutory holiday entitlement of 5.6 weeks), the Company reserves the right to pay her the equivalent value of the additional leave accrued. Alternatively, the Company may agree that this holiday can be taken after she returns to work.
Returning to work after maternity leave
The Company will discuss the various options regarding holiday entitlement with the employee before she returns to work.
If the employee decides to take some or all of the holidays that she has accrued at the end of her maternity leave, she must submit a written request to the Company giving the relevant notice, in compliance with the Company procedures for requesting annual holiday.^