exemption

exemption, dispense

Autorisation officielle de ne pas respecter une règle, payer des frais ou faire quelque chose de normalement obligatoire.

En anglais simple : Official permission not to follow a rule, pay a charge, or do something normally required.

• He applied for an exemption.
• Some students qualify for exemption from the entrance exam.
• The school granted her a medical exemption from sports.

Comment l'utiliser : exemption from something/doing something (She received an exemption from taking the test.)

Synonymes : waiver, dispensation

Expressions courantes : exemption from something, grant an exemption, apply for exemption

abattement fiscal, exonération fiscale

Somme que l’on peut soustraire pour calculer la part des revenus soumise à l’impôt.

En anglais simple : An amount you can subtract when calculating how much income is subject to tax.

• She claimed a personal exemption.
• The exemption reduced the income subject to tax.
• He checked which exemptions applied before completing his tax return.

Synonymes : tax allowance, tax deduction

Expressions courantes : a personal exemption, claim an exemption, an exemption amount