Term time holidays with children

Do parents think it is worth the risk given the cost of holidays during school holidays?  And what about those who are in jobs where they have to take holidays at designated times which might not coincide with school holidays.  Are they "special circumstances"?

Since September 2013, headteachers in England have no longer had the discretion to approve absences of up to 10 days a year for family holidays in "special circumstances". The new rules introduced tougher criteria of "exceptional circumstances", restricting it to absences for events such as funerals of family members.  

Parents who do not have the school's permission for their child's absence face a maximum fine of £60 per pupil, per parent. That rises to £120 if not paid within seven days. Those who refuse to pay can face court action and, if prosecuted, a fine of up to £2,500 and a possible jail sentence of up to three months.