Exempt

ig-ZEMPT /ɪɡˈzɛmpt/
adjectiveverbC1GREGMAT
FormalLegal

(adjective) Free from an obligation or liability imposed on others. (verb) Free (a person or organization) from an obligation or liability imposed on others.

To be 'exempt' means you are specifically excused from a rule or requirement, often by law or special status. It's a complete freedom from the obligation, not just a reduction.

The story behind the word. The word 'exempt' comes from the Latin verb 'eximere,' which literally means 'to take out' or 'to remove.' Imagine being 'taken out' of the group that has to follow a certain rule or pay a certain tax. This sense of being set apart or freed from a burden is central to its meaning.

Word relationships

  • Immune: Protected from or unaffected by something, often used in a biological or metaphorical sense.
  • Excused: Released from a duty or obligation, often implies a temporary or specific instance.
  • Privileged: Having special rights, advantages, or immunities.
  • Liable: Responsible by law; legally answerable.
  • Subject: Under the authority of or subject to something.
  • Obligated: Morally or legally bound to an action or course of action.

Commonly confused with

  • Deductible: Something 'deductible' reduces the amount subject to tax, but you still pay some tax. 'Exempt' means you don't have to pay that specific tax at all.

Word family

  • exemption (noun): The state of being exempt from an obligation or liability.

Collocations

  • tax-exempt
  • exempt from
  • exempt status
  • exempt employee

Example sentences

  • "Non-profit organizations are often exempt from paying certain federal taxes." Discussing tax status.
  • "The court ruled that the small business was exempt from the new environmental regulations due to its minimal impact." A legal ruling.

Memory hook

If you are EXEMPT, you are 'EX-cluded' from a requirement. EXEMPT = EX-cluded

When not to use

Do not use 'exempt' if the person or entity only receives a reduction or partial relief. 'Exempt' implies total freedom from the obligation.

Fun facts

  • The concept of tax exemption for religious or charitable organizations dates back centuries, often rooted in historical legal and social structures.

Related words

Deduction, Liability

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