Crossword Genius

Employee whose tax included a pound note? (5)

Ross

I believe the answer is:

valet

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

'employee' is the definition.
The definition and answer can be both people as well as being singular nouns.
Maybe they are linked in a way I don't understand?

'tax included a pound note?' is the wordplay.
'tax' becomes 'VAT' (UK Value Added Tax).
'included' is an insertion indicator.
'a pound' becomes 'L' (abbreviation e.g. Lsd - pounds, shillings, pence).
'l'+'e'='le'
'vat' enclosing 'le' is 'VALET'.

'whose' acts as a link.

Can you help me to learn more?

(Other definitions for valet that I've seen before include "Clean inside" , "Gentleman's assistant" , "Man's servant" , "Batman" , "Clean (a car); attendant" .)

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