exempt
verb [ T ] uk/ɪɡˈzempt/ us/ɪɡˈzempt/
免除，豁免（责任、付款等）
to excuse someone or something from a duty, payment, etc.
Small businesses have been exempted from the tax increase. 小公司可免于增税。
exempt
adjective uk/ɪɡˈzempt/ us/ɪɡˈzempt/
被免除（义务或付款）的;被豁免的
with special permission not to do or pay something
Goods exempt from this tax include books and children's clothes. 免征这项税收的商品包括书籍和儿童服装。
Pregnant women are exempt from dental charges under the current health system. 在现行的医疗制度下，孕妇看牙医是免费的。