exemption
gb/ɪɡzˈɛmpʃən/ us/ɪɡzˈɛmpʃən/
B2
English
~ 8200
Senses
0 senses
Noun
formal
B2
entity
1
official freedom from a duty or rule
A special rule that says a person or thing does not have to do something that others must do, or does not have to pay something that others must pay.
Usage pattern:
[someone] has/gets/grants an exemption from [something]
Common mistake:
Learners often confuse "exemption" with "exception". Use "exemption" when there is official or legal permission not to follow a rule or pay something (e.g., "an exemption from the fee"). Use "exception" for something that is not like the others (e.g., "an exception to the rule"). Another common mistake is using the wrong preposition; the standard phrase is "exemption from [something]", not *"exemption of" or *"exemption for" in this sense.
Synonyms
waiver (Often used for official documents or agreements where a requirement or right is formally given up or removed.)
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dispensation (More formal and often religious or legal; suggests special permission to not follow a rule or law.)
|
exception (Broader and more general; not limited to official or legal freedom from a rule, but any case that does not follow the usual pattern.)
Antonyms
obligation (Refers to something that must be done, which is exactly what an exemption removes or avoids.)
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requirement (A rule or condition that people must meet; an exemption means that rule does not apply.)
Collocations
religious exemption
|medical exemption
|exemption from liability
|exemption from jury duty
|exemption from military service
|grant an exemption
Themes
law
|government
|business
|core_vocabulary
Examples
- She received an exemption from jury duty because she is the sole caregiver for her mother.
- Small nonprofits may qualify for an exemption from certain reporting requirements.
- The school offers an exemption for students with medical conditions that prevent them from taking physical education.
- They applied for an exemption from the new safety regulations but were refused.
- Under the contract, there is no exemption from liability for damage caused by negligence.
Learner examples
- He has an exemption from paying the fee.
- The company asked for an exemption from the new rule.
- Students with disabilities can get an exemption from the exam.
- She got an exemption from wearing a uniform for health reasons.
- Without an exemption, everyone must follow this rule.
unknown
technical
C1
entity
2
amount of money not taxed
An amount of money or property that you do not have to pay tax on.
Usage pattern:
[someone] claims an exemption for [amount / person]
Common mistake:
Learners sometimes mix up "exemption" and "deduction" in tax contexts. An "exemption" is usually an amount that is not taxed at all, while a "deduction" is an amount subtracted from your income before tax is calculated. Another common mistake is omitting the word "tax" when needed; in technical contexts, "tax exemption" is clearer than just "exemption".
Synonyms
tax break (Informal; a general benefit that reduces tax, not always a specific untaxed amount.)
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tax allowance (Common in some varieties of English; usually refers to a part of income you can earn before paying tax.)
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deduction (A broader tax term; a cost or amount subtracted from taxable income, not always fully tax-free in the same way as an exemption.)
Antonyms
taxable income (Refers to income that is subject to tax, the opposite of income covered by an exemption.)
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surtax (An extra tax added on top of normal taxes, conceptually opposite to a tax exemption or reduction.)
Collocations
tax exemption
|personal exemption
|property tax exemption
|claim an exemption
|exemption amount
|charitable exemption
Themes
business
|finance
|government
|law
Examples
- The charity enjoys a complete tax exemption on its donations.
- You may be able to claim an exemption for each dependent child.
- Homeowners over 65 can apply for a property tax exemption.
- The new law reduces the exemption amount for high-income earners.
- Their church requested an exemption as a nonprofit religious organization.
Learner examples
- Parents can sometimes get a tax exemption for their children.
- The company has a tax exemption for its research work.
- He asked the tax office about the exemption amount.
- Some gifts are under the tax exemption limit.
- The city offers a property tax exemption for low-income families.
Grammar
Dictionary form
exemption
IPA
GB/ɪɡzˈɛmpʃən/
US/ɪɡzˈɛmpʃən/
Syllables & stress
ex - emp - tion (3 syllables)
Stress on 2nd syllable (emp)
Word forms
Noun
- Base: exemption
- Plural: exemption, exemptions
Word family
Expressions
apply for an exemption
1/əplˈaɪ fɚ ən ɪɡzˈɛmpʃən/
fixed phrase
formally request a waiver
To officially ask an authority to let you not follow a rule or not make a payment that is usually required.
Examples
- You can apply for an exemption if the fee causes financial hardship.
- Businesses have until June 1 to apply for an exemption from the ban.
exemption from jury duty
1/ɪɡzˈɛmpʃən fɹˈʌm d͡ʒˈʊɹi dˈuti/
fixed phrase
permission not to serve on a jury
Official permission saying you do not have to serve as a juror in court.
Examples
- As a full-time caregiver, he was granted an exemption from jury duty.
- She applied for an exemption from jury duty due to her health.
exemption from liability
1/ɪɡzˈɛmpʃən fɹˈʌm lˌaɪəbˈɪlɪti/
fixed phrase
formal
state of not being legally responsible
A legal situation where a person or company is not responsible for paying for damage or loss.
Examples
- The contract includes an exemption from liability for delays caused by natural disasters.
- There is no exemption from liability in cases of serious negligence.
exemption from military service
1/ɪɡzˈɛmpʃən fɹˈʌm mˈɪlɪtˌɛɹi sˈɚvɪs/
fixed phrase
permission not to serve in army
Official permission that says a person does not have to do required military service.
Examples
- He received an exemption from military service for medical reasons.
- Students sometimes get an exemption from military service while they are studying.
grant an exemption
1/ɡɹˈænt ən ɪɡzˈɛmpʃən/
fixed phrase
formal
officially give a waiver
To officially decide that a person or group does not have to follow a rule or pay something.
Examples
- The minister can grant an exemption in special cases.
- The board refused to grant an exemption from the safety standards.
medical exemption
1/mˈɛdɪkəl ɪɡzˈɛmpʃən/
fixed phrase
permission not to follow rule for health
Official permission not to follow a rule, such as a vaccine rule or dress code, because of a medical reason.
Examples
- She received a medical exemption from the vaccine requirement.
- Students can request a medical exemption from physical education classes.
personal exemption
1/pˈɚsənəl ɪɡzˈɛmpʃən/
fixed phrase
technical
tax-free amount per person
In some tax systems, an amount of money that a person can earn without paying tax, often based on family members.
Examples
- The reform plan proposes eliminating the personal exemption.
- Families with more children could claim additional personal exemptions.
property tax exemption
1/pɹˈɑpɚti tˈæks ɪɡzˈɛmpʃən/
fixed phrase
technical
rule reducing real estate tax
A rule that says you do not have to pay some or all of the tax on your house or land.
Examples
- Senior citizens may qualify for a property tax exemption.
- The city offers a property tax exemption for low-income homeowners.
religious exemption
1/ɹɪlˈɪd͡ʒəs ɪɡzˈɛmpʃən/
fixed phrase
permission not to follow rule for religion
Official permission not to follow a rule because it conflicts with a person's religious beliefs.
Examples
- The law allows a narrow religious exemption for certain practices.
- Employees can request a religious exemption from the dress code.
tax exemption
1/tˈæks ɪɡzˈɛmpʃən/
fixed phrase
technical
legal rule making income tax-free
A legal rule that says you do not have to pay tax on some income or property.
Examples
- The organization applied for tax exemption as a nonprofit.
- Many countries offer tax exemption on basic food items.