@Edent Whilst I haven't done this before, it's definitely something I've thought about. My advice would be:
a) have a clear plan about what you are going to do whilst on your break (for example, I have thousands of photos, some of which could make good stock photos that I don't have the time to sort, and I would like to travel more in the UK)
b) make sure it makes financial sense
c) decide when you're going to return to work and have a plan for that, e.g. When to start applying for jobs etc