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HMRC internal manual

Tax Credits Technical Manual

Entitlement: WTC entitlement - Qualifying remunerative work: Customary or paid holiday

(See TCTM02455 for recognised customary or paid holidays for term time workers)

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg. 4(4)(a)

Customary or paid holidays should be disregarded when considering the hours worked.

Customary or paid holidays are days which employers and employees have agreed are non-working days. But not every day that employers and employees agree are non-working days are days of customary or paid holidays.

A period can be a customary or paid holiday even when an employee

  • does not receive holiday pay (R(U) 2/51, R(U) 7/56) or 
  • is free to seek work elsewhere during the holiday (R(U)2/51, R(U)12/54, R(U) 16/54, R(U) 7/56)

People who work in a particular place are covered by the holiday arrangements there. But a day that is a holiday for most workers in a place is not always a holiday for the claimant. This can only be decided by considering all the evidence to see whether there is anything which makes the claimant’s holiday agreement different from that of their colleagues’. This most commonly happens in educational establishments.