exempt
adj. · v. · n.-
1 free from a duty (adj.) B2 Upper Intermediatenot having to do something or pay something that is usually required.
free from an obligation, duty, or liability to which others are subject.
ExampleSmall businesses are often exempt from certain taxes to help them grow.
ExampleCharitable organisations are typically exempt from property taxes, provided they can demonstrate that their activities serve a clear public benefit.
Usageusually followed by the preposition 'from'.
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2 to release from a rule (v.) C1 Advanced Formalto give someone permission not to do or pay something.
to free or permit a person or entity to remain free from a requirement or obligation.
ExampleThe school decided to exempt him from the final exam because of his high grades.
ExampleThe new legislation allows the minister to exempt specific industries from the carbon cap if they implement approved green technologies.
Usagetakes a direct object and is followed by 'from'.
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3 a person who is excused (n.) C2 Proficiency Formal Technicalsomeone who does not have to follow a rule or pay a tax.
a person who has been released from an obligation or duty.
ExampleThe tax office keeps a list of all the exempts in this category.
ExampleThe report categorised the applicants into those who were fully liable and the few exempts who met the strict medical criteria.
From Middle French exempt, from Latin exemptus, past participle of eximō.