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A formal request for flexible working can only be refused for one or more of the permitted reasons. These are:
As well as stating one of the permitted reasons, your employer should explain how they think the reason applies to your circumstances. So, they cannot just say “I reject your request because of the burden of additional costs“, they must follow that up with some more detail on how it applies to your particular request.
A refusal must be based on correct facts and the application should be given genuine consideration, for example, the employer should not make up its mind in advance. If your employer does not give you reasons in writing or does not explain them, you should ask him/her to. Knowing the reasons you have been turned down for will help you to appeal, if you want to.
A woman whose request for flexible working is turned down unreasonably may be able to make a claim for indirect sex discrimination.