| RESECT | Excise a portion of |
| JOHNSON | Author of a notable dictionary with some 40,000 entries including "excise: a hateful tax", "lexicographer: a harmless drudge", "slubberdegullion: a paltry, dirty, sorry wretch" and "twittlewattle: a v |
| ICEAXES | Excise a mutation that be a help, up and down glaciers (3,4) |
| CUTOUT | Excise a circuit safety device (3-3) |
| NODULE | Indicate procedure to excise a little round lump (6) |
| GAUGER | A person or thing that gauges / a collector of excise taxes |
| HAVEONESWORKCUTOUT | Face a hard task, labouring for the Excise? |
| WATERTAXI | Sea current taking hold of excise vessel |
| ERASE | Offer a service collecting excise (5) |
| USETAX | Excise on some out-of-state purchases |
| TWEE | Section of account we excise as over-sentimental |
| BEERTAXES | Excises of a sort |
| EXSICCATE | Ordered chiefs of Taxes, Customs and Excise to dry up! (9) |
| IMPRECISE | Mischievous child concerned about half of HM Excise being inexact (9) |
| EXACT | Compel payment of indirect tax using tips from Customs and Excise (5) |
| ROADFUND | and 37ac, Official name for the 'tax disc' between 1920 and 1936, at which time the hypothecation of vehicle excise duty was formally ended |
| AEROBIC | Ten could be taking up careers in excise - it's a brisk activity (8,9) |
| EXERCISES | Ten could be taking up careers in excise - it's a brisk activity (8,9) |
| LICENCE | see 52ac, Official name for the 'tax disc' between 1920 and 1936, at which time the hypothecation of vehicle excise duty was formally ended |
| UNTIE | Leaders of United Nations tax imports excise free (5) |
