exempt
B2Formal to neutral; common in legal, administrative, tax, and official contexts.
Definition
Meaning
Officially free from an obligation, duty, or requirement that applies to others.
Not subject to a particular rule, tax, or burden; to grant official freedom from such an obligation.
Linguistics
Semantic Notes
Denotes an official or legal exception, not just a casual absence of duty. Implies a higher authority has granted the exception based on specific criteria.
Dialectal Variation
British vs American Usage
Differences
Very minor. Spelling differences in related terms (e.g., 'exemption' is standard in both).
Connotations
Identical. Associated with authority, rules, and formal relief.
Frequency
Slightly higher in US legal/financial media due to complex tax codes, but equally common in UK official contexts.
Vocabulary
Collocations
Grammar
Valency Patterns
[sb/sth] + is/are/was exempt + from + [obligation][authority] + exempts + [sb/sth] + from + [obligation]exempt + [sb/sth] + from + [obligation]Vocabulary
Synonyms
Strong
Neutral
Weak
Vocabulary
Antonyms
Phrases
Idioms & Phrases
- “Exempt from the rules”
- “Tax-exempt status”
Usage
Context Usage
Business
Describing entities or income not subject to certain taxes or regulations.
Academic
Discussing categories or individuals excluded from a study's requirements or a policy's application.
Everyday
Talking about not having to pay a charge or follow a rule (e.g., 'Children are exempt from the entrance fee').
Technical
In law, describing immunities; in finance, describing non-taxable instruments or income.
Examples
By Part of Speech
verb
British English
- Small charities are exempted from filing full accounts.
- The new law will exempt essential food items from VAT.
American English
- The bill would exempt small businesses from the regulation.
- His diplomatic status exempted him from local taxes.
adverb
British English
- Not applicable; 'exemptly' is not a standard word.
American English
- Not applicable; 'exemptly' is not a standard word.
adjective
British English
- Interest on these savings is exempt from income tax.
- The listed building is exempt from certain planning rules.
American English
- Non-profit organizations are tax-exempt.
- Students are exempt from the parking fee.
Examples
By CEFR Level
- Children under five are exempt from the museum ticket.
- Some foods are exempt from sales tax in our state.
- He was exempt from military service for health reasons.
- The government plans to exempt low-income families from the new healthcare levy.
- Diplomatic personnel are typically exempt from prosecution under local laws.
- The clause exempts the manufacturer from liability for consequential damages.
- While most imports are dutiable, goods for humanitarian aid are statutorily exempt.
Learning
Memory Aids
Mnemonic
Think of 'EXEMPT' as 'EXit EMergency PaymenT' – you are officially allowed to exit or avoid the payment.
Conceptual Metaphor
BEING EXEMPT IS BEING OUTSIDE A CIRCLE / BEING EXEMPT IS BEING SHIELDED.
Watch out
Common Pitfalls
Translation Traps (for Russian speakers)
- Avoid using 'свободный' (free/available). Better: 'освобожденный (от)' or 'не подлежащий'.
- Distinguish from 'exception' (исключение), which is the general act, while 'exempt' is the resulting state.
Common Mistakes
- Incorrect preposition: 'exempt of' (correct: 'exempt from').
- Using as a noun (e.g., 'He is an exempt') instead of adjective/verb.
Practice
Quiz
Which sentence uses 'exempt' CORRECTLY?
FAQ
Frequently Asked Questions
Always 'from'. The correct pattern is 'exempt from something'.
Rarely and informally (e.g., 'a tax exempt'). The standard nouns are 'exemption' and the adjective 'exempt'.
Both imply protection. 'Exempt' is typically from a man-made rule or duty (e.g., tax). 'Immune' is often from a natural process, disease, or legal action (e.g., prosecution, flu).
It is pronounced /ɪɡˈzɛmpt/. The stress is on the second syllable, and the 'x' sounds like a 'gz'.