Baked goods include one tax for areas that require cleaning (8)
I believe the answer is:
pigsties
'areas that require cleaning' is the definition.
I can't judge whether this defines the answer.
'baked goods include one tax' is the wordplay.
'baked goods' becomes 'pies' (pie is a kind of baked good).
'include' means one lot of letters goes inside another.
'one' becomes 'i' (Roman numeral).
'tax' becomes 'gst' (I can't explain this - if you can you should give a lot more credence to this answer).
'i'+'gst'='igst'
'pies' enclosing 'igst' is 'PIGSTIES'.
'for' acts as a link.
Can you help me to learn more?
(Another definition for pigsties that I've seen is " Homes for porkers or very dirty places".)