Arctic land tax (6)
I believe the answer is:
wintry
'arctic' is the definition.
(thesaurus)
'land tax' is the wordplay.
'land' becomes 'win'.
'tax' becomes 'try' (I've seen this in another clue).
'win'+'try'='WINTRY'
(Other definitions for wintry that I've seen before include "(Of weather) freezing" , "possibly cold and hostile" , "Glacial" , "producing no cheer" , "Unfriendly" .)