Thanks for the info re the fixed penalty, AB. I must try to keep up. However I must point out that it is most unusual for custody to be an option.
There are two sections to the legislation (Education Act 1996) under which prosecutions are brought. Section 444(1) covers where a parent “fails to secure regular attendance at school of registered Pupil“. Custody is not an option under this section and the maximum penalty is a fine of £1,000. The more serious Section 444(1A) is used to deal with the situation where a parent “knowingly fails to secure regular attendance at school of registered pupil“. The maximum penalty under this section is, as you point out, up to three month’s custody and/or a fine of up to £2,500.
Why I suggest that custody is unlikely to be an option is that if the offence is serious enough to support a S444(1A) charge the education authority is unlikely to offer a fixed penalty. Furthermore they most certainly do not consider a S444(1A) prosecution in the circumstances described by Mad74. I always find this strange because when examining the sentencing guidelines, among the features necessary when considering the more serious charge is “Colluding in and condoning non-attendance or deliberately instigating non-attendance”. Any parent taking their child out of school for a holiday is certainly displaying both those features, but the choice of charge is the Education Authority's and no doubt they have their guidelines. Finally, again looking at the sentencing guidelines, although the maximum penalty is three months imprisonment the “range” which Magistrates are advised to keep within is between a Low Level and a High Level Community order. There would have to be very exceptional circumstances present to persuade them to go outside this range.