exempt /ig-zemptˈ or -zemtˈ/

1. To free, or grant immunity (from)
2. To set apart (Milton)

1. Taken out
2. (often with from) not liable (for) or subject (to)
3. Of goods and services, carrying no value-added tax, but on which tax charged by suppliers, etc cannot be reclaimed

1. An exempt person or organization
2. An officer who commanded in absence of his superiors, exempted on this account from ordinary duties (historical)

exempˈtion noun

1. The act of exempting
2. The state of being exempt
3. Freedom from any service, duty, burden, etc
4. Immunity

exemption clause noun

A contractual term or notice which attempts to exclude or restrict a person's liability

exempt rating noun

A rating by which a business is exempted from charging or reclaiming VAT on the goods it supplies, the goods concerned being themselves exempted from VAT (see also zero-rating under zero)

exempt supplies plural noun

Goods or services supplied by a business on which VAT is not allowed to be charged

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