Redundancy and PILON on Furlough

I have been on furlough for 12 weeks and now my employer is saying my role is at risk of redundancy. I have been working with them for 15 months and I have a contractual notice period of 3 months. They are offering 3 months at my salary, which was cut by 10 % at the same time I was furloughed. I have requested PILON so I can have a complete separation from my employer and i am a free agent (Ie not on furlough)  They have refused me PILON- they say they cannot afford it.
 I suspect they are using the furlough scheme to offset some of their contractual liability / notice payments to me.  Do I have any rights to insist on a PILON?  

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