Thank you. If you had taken holidays during furlough (which is allowed), the employer could have used the furlough payments covering that period to use towards your holidays, topping them up on the relevant days to ensure you get 100% pay. If you are now no longer on furlough then the employer cannot claim furlough for you and thus cannot cover your holidays with furlough pay.
However, what they can do is look at flexible furlough which can cover your holidays through furlough. See here for more details:
What is important to note is the following paragraph:
“However, the guidance states that employers should not place employees on furlough simply because they are on holiday at that time. It is likely that this would be regarded as an abuse of the scheme. With HMRC’s apparent commitment to cracking down on companies falsely taking advantage of the job retention scheme, this is something employers would be well advised against. Although not specifically expanded upon in the guidance, it is thought that this means that an employer cannot deliberately move an employee onto furlough leave because they have booked annual leave. In the same vein, it appears that employers must not move an employee whose furlough period had finished back into the furlough scheme simply because they have booked a holiday.”
Hopefully, I have answered your query in a way that is simple and easy to understand. If anything remains unclear, I will be more than happy to clarify it for you. In the meantime, thank you once again for using our services.