exempt

Etymology

The adjective is borrowed from Old French exempt, recorded in Anglo-Norman from 1292,^[2][3][4] and also comes directly from Latin exemptus (“taken out, freed”),^[3][5][6] the past participle of eximō (“to take out, remove, free”),^[7][5][8] made of ex- (“out”) and emō (“to take; to buy”).^[5][9][10] Etymonline and Klein trace that verb to Proto-Indo-European *em- (“to take”).^[5][9] Klein compares Lithuanian imù (“I take”).^[9] The verb is exempter, formed in French on the adjective.^[2][3][5] The noun follows exempt in its military sense, a junior cavalry officer excused from ordinary duties.^[7][11]

Earliest recorded meaning

Taken away, removed, now only archaic: c. 1374, in Chaucer's translation of Boethius.^[2][3] Barnhart and Etymonline give about 1380 and the late 14th century for the sense "not subject to a rule or authority".^[3][5]

Semantic evolution

The adjective at first had the literal sense of its Latin source, removed or cut off,^[2][5] and also meant freed from allegiance or obligation (c. 1380).^[2] In church law it described a monastery or other foundation not subject to the bishop's authority (a1464).^[2][7] The main modern sense, not liable to a duty, charge or tax, is recorded from 1471,^[2] and freedom from danger or disease from a1420.^[2] The verb is found from 1401 in the sense of freeing someone from a law or authority,^[2] or about 1443 according to Barnhart;^[3] in the 16th and 17th centuries it could also mean to remove, to single out or to exclude, all now obsolete.^[2] Johnson (1755) defined the adjective as free by privilege, or not subject or liable to.^[12] The noun, a person exempt from a duty, dates from 1670;^[7] in English it also named an officer of the Yeomen of the Guard, called exon in an attempt at the French pronunciation.^[11][7] In Herefordshire dialect exempt of meant "without, short of".^[13]

Timeline

• c. 1374 – taken away, removed (now archaic).^[2]
• c. 1380 – freed from allegiance or obligation.^[2][3]
• 1401 – verb, to free from a law or authority.^[2]
• a1420 – not exposed to danger or disease.^[2]
• about 1443 – verb, to grant freedom from a law or rule, in Barnhart's dating.^[3]
• a1464 – of a monastery, not subject to the bishop.^[2]
• 1467 – verb, to free from a fine or tax.^[2]
• 1471 – not liable to a charge or tax.^[2]
• 1670 – noun, a person freed from a duty; a French junior officer.^[7]

Modern meaning

Adjective

1. Free from an obligation, liability or rule that applies to others: Charities are exempt from this tax.
2. (ecclesiastical) Not under the jurisdiction of the local bishop.
3. (obsolete) Set apart, removed.

Verb

1. To free a person or thing from an obligation, liability or rule to which others are subject; to excuse: The school exempted him from games because of his injury.

Noun

1. A person who is exempt from a duty, tax or other obligation.
2. (historical) A junior officer of the Yeomen of the Guard; an exon.

Word family

• exemptible
• unexempt
• tax-exempt
• nonexempt
• unexempted

Related words

• exemption
• example
• redeem
• peremptory
• prompt
• premium
• pre-empt

References

1. ^ Wiktionary, the free dictionary, https://en.wiktionary.org
2. ^ a b c d e f g h i j k l m n o p q Oxford English Dictionary Online (accessed March 2026), Oxford: Oxford University Press
3. ^ a b c d e f g h Barnhart, Robert K. (1988), The Barnhart Dictionary of Etymology
4. ^ Anglo-Norman Dictionary (AND2), Aberystwyth University, anglo-norman.net (2nd ed., 2005–)
5. ^ a b c d e f g Harper, Douglas. Online Etymology Dictionary, https://www.etymonline.com
6. ^ Stevenson, Angus, ed. (2010), Oxford Dictionary of English, 3rd ed., Oxford: Oxford University Press
7. ^ a b c d e f Merriam-Webster Unabridged Dictionary (2024), online ed., Springfield, Mass.: Merriam-Webster
8. ^ Hoad, T. F., ed. (1986), The Concise Oxford Dictionary of English Etymology, Oxford: Clarendon Press
9. ^ a b c Klein, Ernest. A Comprehensive Etymological Dictionary of the English Language. 2 vols. Amsterdam: Elsevier, 1966–1967.
10. ^ Skeat, Walter W. (1911), A Concise Etymological Dictionary of the English Language, new ed., Oxford: Clarendon Press
11. ^ a b Weekley, Ernest (1921), An Etymological Dictionary of Modern English, London: John Murray
12. ^ Johnson, Samuel (1755), A Dictionary of the English Language, London; 4th ed. 1773; Johnson's Dictionary Online, ed. Beth Rapp Young et al.
13. ^ Wright, Joseph, ed. (1898–1905), The English Dialect Dictionary, 6 vols., Oxford: Henry Frowde; via EDD Online 4.0, University of Innsbruck (CC BY 4.0)