Exceptions and exemptions both describe situations where a rule or requirement does not apply. However, they have a subtle but important difference in terms of applicability.
An exception is a situation where a rule or requirement does not apply, but it is still within the scope of the rule or requirement.
For example, if a university requires students to take a certain number of courses to graduate, they may make an exception for a student who has already completed some equivalent coursework elsewhere. The student is still within the scope of the requirement, but the rule is relaxed in their case.
An exemption, on the other hand, is a situation where a rule or requirement does not apply at all.
For example, if a city requires residents to pay a certain amount in property taxes, they may grant exemptions for low-income residents who cannot afford to pay. The low-income residents are completely exempt from the requirement and do not have to pay anything.
In summary, exceptions are situations where a rule or requirement still applies, but is relaxed or modified in some way. Exemptions are situations where a rule or requirement does not apply at all.
