The memo actually says that as we are now 12 weeks into the new year, ideally, your staff should have taken at least one weeks holiday by now. I don't think that is saying that you have to have taken any holidays. There have been some problems with the staff and holiday entitlement and I think the wages dept.(where the memo came from) are trying not to be blamed for things. I personally think (in fact i'm sure) that the company have moved the goal posts midstream and thats why there has been discord about holiday pay. Also you are right devastatedrelative, a company has the right to set your holidays to suit. They actually do that already. The availability of reliefs dictate when you can have your hols.