Raise the Spanish tax between second and fifth of September (7)
I believe the answer is:
elevate
'raise' is the definition.
(I know that raise can be written as elevate)
'the spanish tax between second and fifth of september' is the wordplay.
'the spanish' becomes 'el' ('the' in Spanish).
'tax' becomes 'VAT' (British sales tax).
'between second' becomes 'e' (2nd letter of 'between').
'and' is a charade indicator (letters next to each other).
'fifth of september' becomes 'e' (5th letter of 'september').
'vat'+'e'='vate'
'vate' put after 'e' is 'evate'.
'el'+'evate'='ELEVATE'
(Other definitions for elevate that I've seen before include "To raise in level" , "Lift up or ennoble" , "Raise, exalt (in rank)" , "Put on a pedestal" , "Uplift" .)