exemption

C1
UK/ɪɡˈzɛmpʃ(ə)n/US/ɪɡˈzɛmpʃ(ə)n/

Formal, often found in legal, governmental, tax, educational, and bureaucratic contexts.

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Definition

Meaning

Official permission not to do something or not to be subject to a rule, law, or duty that normally applies.

The act of being freed or released from an obligation, liability, or requirement; a special allowance or exclusion granted by authority.

Linguistics

Semantic Notes

Implies a formal, often written, authorization or status. It is not simply avoiding something, but being officially excused from it. The focus is on the state of being exempt, not the act of exempting.

Dialectal Variation

British vs American Usage

Differences

No significant difference in core meaning or use. Slightly more common in UK English in historical/class-based contexts (e.g., 'exemption from military service').

Connotations

Carries connotations of privilege, legal status, or special consideration. Can imply fairness (deserved relief) or unfairness (unjust privilege) depending on context.

Frequency

Comparably frequent in both dialects due to shared legal and administrative terminology.

Vocabulary

Collocations

strong
tax exemptionapply for exemptiongrant an exemptionqualify for exemptionexemption fromexemption certificate
medium
seek exemptionreceive exemptionclaim an exemptionpersonal exemptionpartial exemptionmedical exemption
weak
complete exemptiontemporary exemptionspecial exemptionexemption statusfee exemptionexemption clause

Grammar

Valency Patterns

exemption from (something)exemption for (someone/something)exemption on (grounds of something)

Vocabulary

Synonyms

Strong

waiverreleasedischarge

Neutral

exceptionexclusiondispensationimmunity

Weak

allowancefreedomrelief

Vocabulary

Antonyms

liabilityobligationrequirementinclusion

Phrases

Idioms & Phrases

  • A get-out-of-jail-free card (informal metaphor)
  • To be given a pass

Usage

Context Usage

Business

Discussions of tax liabilities, regulatory compliance, or employee benefits.

Academic

Regarding requirements for a degree, course prerequisites, or language tests.

Everyday

Less common, but used for parking permits, jury duty, or school vaccinations.

Technical

Central to legal statutes, tax codes, international trade agreements (tariff exemptions), and military conscription laws.

Examples

By Part of Speech

noun

British English

  • His diplomatic status secured him an exemption from local taxes.
  • Students can apply for an exemption from the module if they have relevant work experience.

American English

  • She filed for a homestead exemption on her property taxes.
  • The new legislation includes an exemption for small businesses with fewer than 50 employees.

Examples

By CEFR Level

B1
  • My doctor wrote a note so I could get an exemption from sports class.
  • Some people get an exemption from paying the full fee.
B2
  • The charity has successfully applied for an exemption from VAT.
  • Exemption from military service is granted on specific medical or conscientious grounds.
C1
  • The treaty negotiated a crucial tariff exemption for agricultural products.
  • The court's ruling upheld the religious exemption claimed by the organisation, allowing it to operate outside certain employment laws.

Learning

Memory Aids

Mnemonic

Think of 'EXEMPTion' – it takes you OUT (ex-) of the EMPTied obligation. You are EMPTied of the duty.

Conceptual Metaphor

A SHIELD (from rules/requirements), A PASS (allowing non-participation), A HOLE IN THE NET (of regulations).

Watch out

Common Pitfalls

Translation Traps (for Russian speakers)

  • False friend with 'экземпляр' (which means 'copy' or 'specimen'). The correct Russian equivalent is usually 'освобождение', 'льгота', or 'изъятие'.

Common Mistakes

  • Using 'exception' interchangeably (an exception is a case not following a rule; an exemption is a formal excuse from the rule). Incorrect preposition: 'exemption of' instead of 'exemption from'. Spelling: 'exemtion' (missing 'p').

Practice

Quiz

Fill in the gap
Due to her charity's status, she was eligible for a full tax .
Multiple Choice

Which of the following best describes the meaning of 'exemption'?

FAQ

Frequently Asked Questions

An 'exception' is a case that does not follow a general rule or pattern. An 'exemption' is a formal permission or official status that allows someone or something to be excluded from a rule, duty, or liability. An exemption creates an exception.

Not necessarily. While it offers relief to the exempted party, it can be viewed negatively by others as an unfair privilege or a loophole (e.g., 'wealthy corporations exploiting tax exemptions').

No, the verb form is 'to exempt' (e.g., 'The law exempts non-profit organisations'). 'Exemption' is only a noun.

'Tax exemption' is extremely common, referring to income, property, or transactions that are not subject to tax.

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