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Covid - Furlough payments & Holiday entitlement Advice please.

Hello all,
I work for an Agency on a zero hour contract, completing 40 plus hours a week. I have some queries regarding a topic I mentioned to my consultant not too long ago.
The questions were:
1) How much annual leave have I accrued? (Our working year is January - January) - To which she replied I owe them 30+ Hours. Sadly, I have not requested any annual leave during Covid. I am also sure I had a good few hours saved pre-Covid. So when I was told I owed them, you can imagine the upset... It means that I am having to pay them back at a rate of 4.8 hours a week holiday accrual. Something about this feels a bit wrong to me. Like a loan from my Agency.
Do Zero-Hour employees accrue holiday during Furlough? She said no, however I have read differently elsewhere, so I would also love some clarity on this too.

Any advice would be muchly appreciated and I hope your advice and guidance can help others with these same questions.
Take care all.

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