Crossword Genius

Playing extra beat, a consequence of overassessment? (3,6)

Ross

I believe the answer is:

tax rebate

'a consequence of overassessment?' is the definition.
(rebate paid after someone's tax is overassessed)

'playing extra beat' is the wordplay.
'playing' indicates an anagram.
'extra'+'beat'='extrabeat'
'extrabeat' anagrammed gives 'TAX REBATE'.

I've seen this clue in The Guardian.
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