Irish ship struggles with taxes (6)

I believe the answer is:

levies

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'taxes' is the definition.
(I've seen this in another clue)

'irish ship struggles' is the wordplay.
'irish ship' becomes 'le' (I can't justify this - if you can you should believe this answer much more).
'struggles' becomes 'vies' (to vie is to struggle or contend with).
'le'+'vies'='LEVIES'

'with' acts as a link.

Can you help me to learn more?

(Other definitions for levies that I've seen before include "Imposes a tax or fine" , "Taxes or fines" , "tariffs" , "Imposes payment by authority" , "Charges" .)

I've seen this clue in The Irish Times.

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