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The third lockdown and furlough leave

The third lockdown and furlough leave
Richard Hiron Jan 08,2021
blog post

HM Revenue & Customs has clarified its guidance on furlough leave in the midst of the third national lockdown.

The updated guidance provides that an employer can furlough employees whose health has been affected by COVID-19 or any other conditions.

Specifically, this includes employees who are unable to work (including being unable to work from home) or working only some of their hours because they:-


  • Are clinically extremely vulnerable or at the highest risk of severe illness from COVID-19 and following public health guidance
  • Have caring responsibilities resulting from COVID-19, such as caring for children who are at home because of the closure of schools and childcare facilities or caring for a vulnerable person in their household.


Employers and employees should note, however, that employers "can" furlough such affected employees, not that they "must" do so.

This article is intended for information purposes only and not as a substitute for legal advice. TP Legal does not accept any responsibility for any decisions that you may make as a result of reading this article.