Like many a parish council Clerk/RFO, I was unable to take anywhere near my annual leave entitlement for the last financial year due to COVID lockdowns. I work part time (70 hours per month) and I am the only employee of the Council. I understand that it would have been possible to carry over the untaken leave into this year's entitlement due to the extraordinary circumstances of COVID, however this would have meant the I could have been on leave for several months during the year, obviously not practical. Would this be classed as a ex-gratia payment and taxable, or something else?? This is not something that has cropped up before under normal circumstances during my seven years in the role.