Free from tax, accepted container (6)
I believe the answer is:
vacant
'free' is the definition.
(thesaurus)
'tax accepted container' is the wordplay.
'tax' becomes 'vat' (British sales tax).
'accepted' means one lot of letters goes inside another.
'container' becomes 'can' (can is a kind of container**).
'vat' enclosing 'can' is 'VACANT'.
'from' acts as a link.
(Other definitions for vacant that I've seen before include "available" , "unemployed" , "Not occupied, perhaps apartment" , "Of house, not occupied at present" , "Unoccupied - unthinking" .)