Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make an assessment of the potential implications of the Employment Appeal Tribunal ruling in the 2017 case of Dudley Metropolitan Borough Council v Willetts & Ors for the calculation of holiday pay entitlement for staff in her Department; and if he will make a statement.

The 2017 employment tribunal decision determined that holiday pay must be calculated based on regular earnings, which must include regular overtime and similar payments. This means that since 2017, most HMRC colleagues who earn overtime and similar payments regularly in line with our guidance have received the additional payment due when they take their statutory annual leave.

HMRC has not determined that there are other implications of the ruling.