exemption

/ɪɡˈzempʃn/ (bre, ipa) · /ɪɡˈzempʃn/ (ame, ipa) · /ig-ˈzem(p)-shən/ (ame, mw)

exemption — noun

  • exemptionsingular
  • exemptionsplural

1. Official permission to avoid a requirement, duty, or payment that other people o

1.名詞B2
釋義

Official permission to avoid a requirement, duty, or payment that other people or organizations are normally expected to meet.

例句

The school granted Linh an exemption from the final exam because of her medical condition.

grant + exemption from [obligation]

Charitable organisations can apply for a tax exemption on their donations.

apply for + tax exemption

同義詞
  • immunity

    Broader in scope — often covers legal protection from prosecution or disease; 'exemption' is narrower, focusing on a specific duty or fee.

  • exception

    A case that does not follow a general rule; 'exception' can be informal, while 'exemption' is usually official or legal.

  • dispensation

    More formal and often used in religious or institutional contexts; implies a special permission granted by an authority.

反義詞
  • obligation

    The duty or requirement that an exemption removes.

文法句型

exemption from + noun/gerund

grant/apply for/receive an exemption

用法筆記

Typically followed by 'from' + noun or gerund to specify the obligation being avoided. The word can be uncountable when referring to the general state of being free from a duty, and countable when referring to a specific permission document or individual case.

常見錯誤

❌He got exemption of military service.
✅He got exemption from military service.
💡Use 'from' (not 'of') to indicate what obligation is being avoided.
❌She had an exemption to attend the meeting.
✅She had an exemption from attending the meeting.
💡'Exemption from' shows freedom from an obligation, not permission to do something.

2. A fixed sum of money that a person is allowed to earn each year without paying i

2.名詞B2
釋義

A fixed sum of money that a person is allowed to earn each year without paying income tax on it, based on their personal or family situation.

例句

Salma claimed a personal exemption on her tax return last year.

claim + personal exemption + on tax return

Taxpayers can deduct a standard exemption for each dependent child living at home.

deduct + exemption for each dependent

同義詞
  • allowance

    A broader term for a permitted amount; in UK tax, 'personal allowance' is used instead of 'personal exemption.'

  • deduction

    A deduction reduces taxable income but differs in how it is calculated; exemptions are fixed per person, deductions often depend on actual expenses.

文法句型

claim an exemption

exemption for + dependent/person

用法筆記

Primarily used in US tax contexts. The amount and availability of exemptions change with each year's tax laws. Not to be confused with a 'tax deduction' (which reduces taxable income by a percentage) — an exemption excludes a fixed amount of income from taxation entirely.

常見錯誤

❌I can exemption $3,000 from my tax.
✅I can claim a $3,000 exemption on my tax return.
💡'Exemption' is a noun, not a verb; use the verb 'exempt' or 'claim an exemption.'
❌The exemption for children reduces how much tax you owe.
✅The exemption for dependents reduces your taxable income.
💡The exemption reduces the amount of income subject to tax, not the tax bill directly.