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exempt

adj. · v. · n.
US //ɪɡˈzɛmpt// UK //ɛɡzˈɛmpt// ex·empt
  1. 1 free from a duty (adj.)
    B2 Upper Intermediate

    not having to do something or pay something that is usually required.

    free from an obligation, duty, or liability to which others are subject.

    Example

    Small businesses are often exempt from certain taxes to help them grow.

    Example

    Charitable organisations are typically exempt from property taxes, provided they can demonstrate that their activities serve a clear public benefit.

    Usage

    usually followed by the preposition 'from'.

  2. 2 to release from a rule (v.)
    C1 Advanced Formal

    to 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.

    Example

    The school decided to exempt him from the final exam because of his high grades.

    Example

    The new legislation allows the minister to exempt specific industries from the carbon cap if they implement approved green technologies.

    Usage

    takes a direct object and is followed by 'from'.

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  1. 3 a person who is excused (n.)
    C2 Proficiency Formal Technical

    someone who does not have to follow a rule or pay a tax.

    a person who has been released from an obligation or duty.

    Example

    The tax office keeps a list of all the exempts in this category.

    Example

    The report categorised the applicants into those who were fully liable and the few exempts who met the strict medical criteria.

Origin

From Middle French exempt, from Latin exemptus, past participle of eximō.

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