exempt
adj
verb
ɪɡˈzempt adj
1 not affected by something, or not having to do it or pay it 被免除(义务)的,获豁免的
[+ from ]
The interest is exempt from income tax .
利息收入免征所得税。
verb
2 to give someone permission not to do or pay something 免除,豁免
exempt sb from sth
Charities are exempted from paying the tax .
慈善团体免付这项税款。
a document that exempts the owner from liability in case of accidents
发生事故时免除业主责任的文件