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Hi Donna
The notice period cannot be claimed by the employer as furlough if the employee has given notice meaning they have to pay them their full normal pay.
Holiday pay has to be paid at full rate as well, again as they're leaving it can't be claimed as furlough.
This situation is where it puts the employer using the furlough scheme at a disadvantage as they have to pay 100% but cannot claim any of it back.
Hope that helps.
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