exempt
adjectiveUK /ɪɡˈzempt/
US /ɪɡˈzempt/
Not having to do something that others must do.
Children under five are exempt from paying the entrance fee.
OTHER MEANINGS
2. To officially free someone from a duty or rule.
The school exempted him from gym class because of his injury.
3. Not required to pay a tax or charge.
These goods are exempt from sales tax.
4. A person who is not required to do something.
Tax exempts must still file a form each year.