/ ɪgˈzempt; NAmE / adjective , verb
■ adjective
[ not before noun ] exempt (from sth) if sb/sth is exempt from sth, they are not affected by it, do not have to do it, pay it, etc. :
The interest on the money is exempt from tax.
Some students are exempt from certain exams.
► -exempt (in compounds, forming adjectives):
tax-exempt donations to charity
■ verb
[ vn ] ~ sb/sth (from sth) ( formal ) to give or get sb's official permission not to do sth or not to pay sth they would normally have to do or pay :
His bad eyesight exempted him from military service.
In 1983, charities were exempted from paying the tax.
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WORD ORIGIN
late Middle English : from Latin exemptus taken out, freed, past participle of eximere .