An exemption implies a privilege. An exemption suggests a release from a normally unpleasant and burdensome task. We all like privileges.
Children love being exempted from homework, for instance.
When sick or enfeebled by prolonged suffering, it is a relief to know that someone somewhere understands, that society exempts one from work without loss of wages, that once exempted by a doctor's certificate, one can receive medical insurance and social security. It is generally a relief to be granted exemption from military service and always a pleasure when one is exempted from paying taxes. In all cases the privilege implied by exemption presupposes an advantage has been gained, an alternative has been provided. We like our societies to allow that special conditions and mitigating circumstances can exist which release people from being expected to perform a social duty. We respect laws that permit for exemptions, that protect the individual from the anonymity of the group.