As soon as new rules on November furlough came out had a client phone to ask if he could claim furlough for his Christmas break of 2 weeks. Never claimed furlough before, worked throughout and always takes a 2 week Christmas break, so just expecting state to fund his holiday. On my high horse, with no justification from guidance notes, I told him he could only claim if he was forced to shut for a longer period than normal due COVID such as lack of demand. However, I also deal with the payroll of a manufacturing company who have fully legitimate furlough claims as the market for their goods reduced sharply. They too always shut down completely for a few days at Christmas but are likely to shut for longer than normal. Given holiday pay can be furloughed for 80% of pay what are your views? Just claim for days off over and above in a normal year? Claim for everything except Christmas Day when not legally allowed to work? It feels wrong to claim if you would have shut anyway but I suppose there is an argument that you would normally have put some money aside from that years trading to fund those wages.