exemption

Exemption is a provision that releases a person or thing from an obligation, duty, or liability that would otherwise apply. It is typically granted by law, regulation, policy, or contract and is usually limited in scope or duration. An exemption differs from an exception; an exception modifies how a rule applies to a case, whereas an exemption removes the case from the rule entirely.

Exemptions occur in many domains. In taxation, specific income, organizations, or activities may be exempt from tax or taxed at reduced rates. In civil and administrative contexts, individuals can receive exemptions from duties such as jury service or mandatory military or public service. Regulatory exemptions allow certain activities or entities to operate without complying with some rules, often to accommodate special circumstances or public interest. Religious, charitable, or treaty-based exemptions are common, as are exemptions tied to disabilities, age, or other status, depending on jurisdiction.

Granting and oversight of exemptions usually relies on a statutory or regulatory framework. Eligibility is typically defined by law or policy, and applicants may need to demonstrate qualifying criteria or endure a formal review process. Exemptions can be limited in time, revocable upon changes in circumstances or law, and subject to appeal or judicial review if contested.

Exemptions are a distinct concept from general exceptions or waivers, which modify the application of a rule rather than removing a case from the rule entirely. They reflect policy choices about when it is appropriate to relieve a person or activity from otherwise applicable obligations.