exempt
exempt — verb
1. to give a person or organisation official permission to avoid a duty, payment, o
to give a person or organisation official permission to avoid a duty, payment, or obligation that others must normally fulfil.
Students with a medical certificate are exempted from physical education classes at the university.
passive: be exempted from [something]
The new tax law exempts small businesses from paying government fees for the first year.
exempt + noun phrase + from + verb-ing
Chidi's school exempted him from the final exam because of his excellent grades all term.
Eve asked the committee to exempt her organisation from the registration requirement.
Certain charitable donations are exempted from income tax by the revenue authority.
- excuse
less formal; can be personal rather than official (excuse a child from chores vs. exempt a business from tax)
- release
focuses on being freed from an obligation already in place; implies the obligation existed first
- waive
used of the requirement itself being removed rather than the person being freed (waive a fee, not *waive a person from a fee)
- relieve
often implies removing a burden that has already started; less common in official exemption contexts
文法句型
exempt + noun phrase + from + noun phrase/verb-ing
be exempted + from + noun phrase/verb-ing
用法筆記
Common in legal, tax, and regulatory contexts. The passive form (be exempted from) is especially frequent in official documents and announcements.
常見錯誤
exempt — adjective
1. officially freed from a duty, payment, or requirement that others must normally
officially freed from a duty, payment, or requirement that others must normally follow.
Non-profit organisations are exempt from paying corporate tax under current regulations.
be + exempt from + verb-ing
Yumi's diplomatic status made her exempt from the local visa application process.
Income from government scholarships is usually exempt from tax in most countries.
Residents over the age of seventy are exempt from the annual vehicle safety inspection.
The monastery's land remained exempt under a historic preservation agreement with the city.
- immune
stronger; implies complete protection, often in medical or legal contexts (immune from prosecution)
- free
broader; can mean no cost (free of charge) or being released, not specifically official
- not subject to
more formal and literal; often used in legal writing ('not subject to taxation')
- liable
legally responsible for something, especially paying tax or a penalty
- subject to
required to follow a rule or pay something
文法句型
be + exempt + from + noun phrase
be + exempt + from + verb-ing
exempt + noun (attributive, e.g. exempt status)
用法筆記
Unlike the verb, which requires an agent doing the exempting, the adjective describes a state or status. It is often used in compound forms: tax-exempt (not subject to tax), duty-exempt (not subject to customs duty). The attributive use (before a noun) is common in official titles: exempt employee, exempt property.
常見錯誤
exempt — noun
1. a person or organisation that has been officially freed from a duty, payment, or
a person or organisation that has been officially freed from a duty, payment, or requirement that applies to others.
Under the new overtime rules, only salaried professionals are classified as exempts.
classify as an exempt
Ryan became an exempt under the religious accommodation clause of the policy.
The committee reviews the list of exempts each year to confirm eligibility requirements remain met.
Defne's organisation was registered as an exempt under the revised charity regulations.
文法句型
an/the exempt
classify/consider + noun phrase + an exempt
用法筆記
The noun form is less common than the adjective or verb. It appears mainly in employment law (referring to employees not entitled to overtime pay) and tax regulations (tax-exempt organisations). In everyday speech, a phrase like 'someone who is exempt' is preferred over 'an exempt'.