Below are some useful employment law facts related to the Holidays Act that you may not be aware of. The facts concern leave balances and cashing up leave.
Given the above, the only sound strategy for reducing big leave balances is a combination of reaching agreement that 1 week will be paid out to an employee, and agreement with an employee concerning taking leave. Failing agreement, leave can be compelled. As with many issues in employment law, a finessed agreement is preferable.