I. ex ‧ empt 1 /ɪɡˈzempt/ BrE AmE adjective
[ Date: 1300-1400 ; Language: Latin ; Origin: exemptus , past participle of eximere ; ⇨ ↑ example ]
not affected by something, or not having to do it or pay it
exempt from
The interest is exempt from income tax.
Children are exempt from the charges.
II. exempt 2 BrE AmE verb [transitive]
to give someone permission not to do or pay something
exempt somebody from something
Charities are exempted from paying the tax.
a document that exempts the owner from liability in case of accidents
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In everyday British English, people usually say let somebody off (doing) something rather than exempt somebody from (doing) something :
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Living abroad doesn’t necessarily let you off paying tax.