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English definition of “exempt”

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exempt

verb [T] uk   /ɪɡˈzempt/ us  
to excuse someone or something from a duty, payment, etc.: Small businesses have been exempted from the tax increase.
exemption
noun [C or U] uk   /-ˈzemp.ʃən/ us  
Candidates with a qualification in Chemistry have exemption from this course.

exempt

adjective uk   /ɪɡˈzempt/ us  
with special permission not to do or pay something: Goods exempt from this tax include books and children's clothes. Pregnant women are exempt from dental charges under the current health system.
(Definition of exempt from the Cambridge Advanced Learners Dictionary & Thesaurus © Cambridge University Press)
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