The law does not say that parents have an automatic right to take their child out of school for holidays during term-time.
However, in exceptional circumstances school may authorise, in advance, requests for periods of leave. The request for leave must come from a parent with whom the child normally resides.
If a child then stays away from school for more than the authorised period this must be recorded as unauthorised absence and could be quoted in a prosecution for poor attendance.
If the child is away from school for a total of four weeks or more, the school may have the option to take the child off roll subject to the Education (Pupil Registration) (England) Regulations 2006.
In the case of unexpected extended absence, it is advisable that the parent fully informs the school as to the reasons. If a child is removed from roll, there is no guarantee that the child will regain a place at the school.