This is the 8920th most frequent Catalan word.
exempt
Free from obligation or requirement; exempt.
The word 'exempt' is used here as an adjective to describe the product being free from taxes.
Aquest producte està exempt d'impostos.
This product is exempt from taxes.
In this sentence, 'exempt' is used to express the person's perception of being free from responsibility.
Ell es sent exempt de qualsevol responsabilitat en aquest assumpte.
He feels exempt from any responsibility in this matter.
Here, 'exempts' implies that under specific conditions, some students are relieved from the obligation of taking the test.