Crossword Genius

Develop religious group that is tax inclusive (9)

Ross

I believe the answer is:

cultivate

I'm a little stuck... Click here to teach me more about this clue!

'develop' is the definition.
(thesaurus)

'religious group that is tax inclusive' is the wordplay.
I cannot quite see how this works, but
'tax' could be 'vat' (UK Value Added Tax) and 'vat' is found within the answer.
'that is' could be 'ie' (short for Latin 'id est', 'that is') and 'ie' is located in the remaining letters.
'religious group' could be 'cult' (I've seen this in another clue) and 'cult' is present in the answer.
No letters remain.
This explanation may well be incorrect...

Can you help me to learn more?

(Other definitions for cultivate that I've seen before include "Try to get in with" , "Promote" , "Foster" , "Grow (crops)" .)

I've seen this clue in The Independent.
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