Dear [name of employee]
I am in receipt of your letter dated [date] in which you have requested to take Shared Parental Leave. Unfortunately, you are not eligible to take that leave because:
[An employee must be eligible to take Statutory Maternity Leave (SML) or Statutory Adoption Leave (SAL), or be entitled to Statutory Maternity Pay, Statutory Adoption Pay or Maternity Allowance to be entitled to Shared Parental Leave. You are not eligible for any of these forms of leave or pay.]