| VEXATAQUAESTIO | Disputed issue of tax, with lover once in a blue moon hiding estimate |
| ANNEXE | Queen hugging lover once in palace wing, say (6) |
| ARBITER | A judge who decides on a disputed issue (7) |
| EXTREME | Great lover once married in a part of a forest (7) |
| RARELY | Bank is broken by a river once in a blue moon (6) |
| RAREEVENT | Blue uniform shirt issued once in a blue moon (4,5) |
| OCTAVO | Magnitude of books showing zero tax with company takeover? (6) |
| SCOTER | And impose old tax, with little hesitation, to catch a duck (6) |
| EXPLOIT | Lover once and I getting in bed? It's a bold act |
| GENTLEMAN | Mata Hari, say, losing head over lover once, a person of some standing |
| RARE | Like a once-in-a-blue-moon event |
| SELDOM | Small tree houses do, once in a blue moon |
| VERYSELDOM | Against old Mersey shake-up? Once in a blue moon! (4,6) |
| IDIOM | Raining cats and dogs or once in a blue moon e.g. |
| NOTATALL | Once in a blue moon? Forget it (3,2,3) |
| FICA | PR tax with a Medicare component |
| MERIT | Value in tax with millions retrieved (5) |
| ROLLINGSTONE | Go over current tax with one itinerant (7,5) |
| AXE | A lover once coming back in chopper |
| EXQUISITE | Lover once wholly transfixed by island of great beauty |
