“receive no payment at all in respect of annual leave entitlement” would be because he had not taken any leave in the first place as he had been absent from work all year due to ill-health (it is important to bear in mind that the basic entitlement is to leave ). If an employee is off work for a whole year he has not taken any leave and would not be entitled to holiday pay. However, his entitlement is not lost. It remains to be taken later and Regulation 13 (9) of theWorking Time Regulations 1998 falls to be read as subject to that proviso ( HMRC -v- Stringer and others [2009] UK HL 31 ). In the circumstances as set out by the Claimant’s solicitor the employee concerned would be seeking holiday pay without having taken any holidays. His contention relates to holidays which have not actually been taken. Holiday pay is a legal entitlement but only in respect of holidays actually taken. In normal circumstances under this contract such holidays are accommodated within the onshore field breaks within the normal work cycle, which is presumably why it is convenient to have the holiday pay “rolled up” into the salary.”