SQL preenche o total de dias úteis por mês menos feriados bancários para o ano fiscal atual

DECLARE @StartDate DATETIME, @EndDate DATETIME

SELECT  @StartDate = '01/04/2011',
        @EndDate = '31/03/2012'
        
CREATE TABLE #Data (FirstDay DATETIME NOT NULL PRIMARY KEY, WorkingDays INT NOT NULL)

;WITH DaysCTE ([Date]) AS
(   SELECT  @StartDate
    UNION ALL
    SELECT  DATEADD(DAY, 1, [Date])
    FROM    DaysCTE
    WHERE   [Date] <= @Enddate
)

INSERT INTO #Data
SELECT  MIN([Date]),
        COUNT(*) [Day]
FROM    DaysCTE
        LEFT JOIN HolidayTable
            ON [Date] BETWEEN HolStart AND HolEnd
WHERE   HolidayTypeID IS NULL
AND     DATENAME(WEEKDAY, [Date]) NOT IN ('Saturday', 'Sunday')
GROUP BY DATEPART(MONTH, [Date]), DATEPART(YEAR, [Date])
OPTION (MAXRECURSION 366)

DECLARE @Date DATETIME
SET @Date = (SELECT MIN(FirstDay) FROM #Data)

SELECT  Period,
        WorkingDays [Days Available (Minus the Holidays)]
FROM    (   SELECT  DATENAME(MONTH, Firstday) [Period],
                    WorkingDays,
                    0 [SortField],
                    FirstDay
            FROM    #Data
            UNION
            SELECT  DATENAME(MONTH, @Date) + ' - ' + DATENAME(MONTH, Firstday),
                    (   SELECT  SUM(WorkingDays)
                        FROM    #Data b
                        WHERE   b.FirstDay <= a.FirstDay
                    ) [WorkingDays],
                    1 [SortField],
                    FirstDay 
            FROM    #Data a
            WHERE   FirstDay > @Date
        ) data
ORDER BY SortField, FirstDay

DROP TABLE #Data

OPTION (MAXRECURSION 366)

1. Não encerrei declarações com um ponto e vírgula corretamente
2. Usou um CTE recursivo para gerar uma lista de datas
   • Gerar um conjunto ou sequência sem loops – parte 1
   • Gerar um conjunto ou sequência sem loops – parte 2
   • Gerar um conjunto ou sequência sem loops – parte 3
3. Não incluiu a lista de colunas para uma inserção
4. Usou DATENAME para eliminar fins de semana, que são específicos do idioma, muito melhor definir explicitamente DATEFIRST e use DATEPART
5. Usou LEFT JOIN/IS NULL em vez de NOT EXISTS para eliminar registros da tabela de feriados. No SQL Server LEFT JOIN/IS NULL é menos eficiente que NOT EXISTS

SET DATEFIRST 1;

DECLARE @StartDate DATETIME = '20110401',
        @EndDate DATETIME = '20120331';

CREATE TABLE #Data (FirstDay DATETIME NOT NULL PRIMARY KEY, WorkingDays INT NOT NULL);

WITH DaysCTE ([Date]) AS
(   SELECT  TOP (DATEDIFF(DAY, @StartDate, @EndDate) + 1)
            DATEADD(DAY, ROW_NUMBER() OVER(ORDER BY a.object_id) - 1, @StartDate)
    FROM    sys.all_objects a
)
INSERT INTO #Data (FirstDay, WorkingDays)
SELECT  FirstDay =  MIN([Date]),
        WorkingDays = COUNT(*) 
FROM    DaysCTE d
WHERE   DATEPART(WEEKDAY, [Date]) NOT IN (6, 7)
AND     NOT EXISTS
        (   SELECT  1
            FROM    dbo.HolidayTable ht
            WHERE   d.[Date] BETWEEN ht.HolStart AND ht.HolEnd
        )
GROUP BY DATEPART(MONTH, [Date]), DATEPART(YEAR, [Date]);

DECLARE @Date DATETIME = (SELECT MIN(FirstDay) FROM #Data);

SELECT  Period,
        [Days Available (Minus the Holidays)] = WorkingDays 
FROM    (   SELECT  DATENAME(MONTH, Firstday) [Period],
                    WorkingDays,
                    0 [SortField],
                    FirstDay
            FROM    #Data
            UNION
            SELECT  DATENAME(MONTH, @Date) + ' - ' + DATENAME(MONTH, Firstday),
                    (   SELECT  SUM(WorkingDays)
                        FROM    #Data b
                        WHERE   b.FirstDay <= a.FirstDay
                    ) [WorkingDays],
                    1 [SortField],
                    FirstDay 
            FROM    #Data a
            WHERE   FirstDay > @Date
        ) data
ORDER BY SortField, FirstDay;

DROP TABLE #Data;