Does the UK exemption apply if I live in the UK but have another passport?

No. It's tied to holding a UK passport, not to UK residence. Other nationalities still need the 88 days.

Does the exemption reduce my super or backpacker tax?

No. It only removes the specified-work requirement. Tax and the 65% DASP rate on WHV super are unchanged.

Second-year visa

The UK exemption from the 88 days, explained

Updated 2026-06-16

Since 1 July 2024, citizens of the United Kingdom no longer have to complete specified (regional) work to qualify for a second or third Working Holiday visa. If you hold a UK passport, you can apply for the next year without doing the 88 or 179 days.

It's based on your passport, not where you live. Holding UK residency with a different passport doesn't qualify, you must be a UK passport holder. Citizens of every other country still complete their specified work as normal.

The exemption is purely about visa renewal. It does not change your tax or your super: a UK backpacker is still taxed at the working holiday maker rates, and still pays the 65% DASP rate on super earned while on a Working Holiday visa.

FAQ

Does the UK exemption apply if I live in the UK but have another passport?: No. It's tied to holding a UK passport, not to UK residence. Other nationalities still need the 88 days.
Does the exemption reduce my super or backpacker tax?: No. It only removes the specified-work requirement. Tax and the 65% DASP rate on WHV super are unchanged.

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General information to help you find your way, not personalised tax advice. For your exact situation, refer to the ATO (ato.gov.au) or a registered tax agent.