A police constable was to be regarded as working under a "contract" of employment for the purposes of the Working Time Regulations 1998 SI 1998/1833. On that basis, the facts disclosed a "relevant agreement" in the applicant police constable's contract that governed the start of the annual leave year.Appeal by the applicant ('H') from an employment tribunal's decision dismissing H's complaint under the Working Time Regulations 1998 SI 1998/1833 against the respondent. In January 2002, H retired from the South Wales Police Force on grounds of ill-health. H had unused holiday leave, which could be compensated by way of payment in lieu under reg.14(2) of the 1998 regulations. Thus, a question arose regarding when the annual leave year began for purposes of calculating payment. H contended that it began on 1 April 2001, whilst the respondent maintained that it began on 1 October 2001 (relying upon reg.13(3)(b)(i) of the 1998 regulations, ie there was no relevant agreement between the parties regarding the annual leave year). If H was correct, then he would be entitled to a larger sum. The employment tribunal dismissed his claim on the basis that there was no "relevant agreement" under reg.13(3)(a) of the 1998 regulations, ie an agreement between the parties that specified that the annual leave year began on 1 April.HELD: (1) Police constables were not employed under a contract of employment. However, reg.41(1) stated that they were to be regarded as working under a "contract" for the purposes of the 1998 regulations. On that basis, it was held that H was a worker employed under a "contract" of employment. (2) The terms and conditions of H's "contract" were stipulated by the Police Regulations 1995 SI 1995/215. By reg.34 and Sch.4, para 6(1) of the 1995 Regulations, the annual leave year was as agreed from time to time by the police authority. Therefore, it was clear from the statement in para.30 of the South Wales Police Standing Order 1/23 that the annual leave year began on 1 April. That provision was part of H's "contract" and, therefore, constituted a "relevant agreement" for the purposes of reg.13(3)(a) of the 1998 regulations. (3) In light of that, it was clear that the annual leave year actually began on 1 April. The employment tribunal had erred.Appeal allowed.