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Enhanced Furlough Leave

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We are considering whether offering employees an "enhanced" holiday pay during Furlough was possible. Holiday during Furlough does not look an attractive proposition to most employees as exchanging your holiday for a 20% top up (to 100% pay) uses a lot of days holiday for only a small / limited gain. I was thinking of offering a holiday swap as an alternative. I am mulling over offering employees the choice of taking 10 days holiday during Furlough Leave and in exchange paying them 100% of their salary for the month. Was wondering what your thoughts were on this please, am I breaking every rule under the sun by trying to be nice to employees, are there some showstoppers that I haven't taken into consideration etc? Thank you.