On the 27 March the government announced that workers who have not taken all of their statutory annual leave entitlement (up to 4 weeks) due to COVID-19 will now be able to carry it over in to the next 2 leave years. It is hoped this will ease the requirement on businesses to ensure workers take their annual leave in any one leave year. For more information see here
Also from 6 April 2020 the holiday pay calculation reference period will be extended from 12 weeks to 52 weeks. The holiday pay reference period is used to determine how holiday pay is calculated for those employees and workers who do not have fixed or regular hours and so do not receive the same pay each week or month.
An employer will now need to go back up to 52 weeks (or the number of weeks they have been employed if less than 52) to calculate holiday pay.
For more information on how to calculate holiday pay for workers without fixed hours or pay see How to Calculate Holiday Pay