verb

free (a person or organization) from an obligation or liability imposed on others.

they were exempted from paying the tax

free from,not liable to,not subject to,exempted,spared,excepted,excused,absolved,released,discharged,immune,excuse,free,release,exclude,give/grant immunity,spare,let off,relieve of,make an exception of/for,liberate,absolve,discharge,let off the hook,grandfather,dispense

noun

a person who is exempt from something, especially the payment of tax.