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English definition of “exempt”

exempt

adjective     /ɪɡˈzempt/
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.TaxationFreedom to actOpportunity
(Definition of exempt adjective from the Cambridge Advanced Learner's Dictionary & Thesaurus © Cambridge University Press)
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