Crossword Genius

Tax frivolity, dismissing it (4)

Ross

I believe the answer is:

levy

'tax' is the definition.
(thesaurus)

'frivolity dismissing it' is the wordplay.
'frivolity' becomes 'levity' (levity is a kind of frivolity).
'dismissing' indicates named letters should be taken away.
'levity' with 'it' removed is 'LEVY'.

(Other definitions for levy that I've seen before include "tax money" , "Impose and collect (money)" , "Imposition of a tax" , "Impose a tax, fine, etc" , "Money raised from taxes, etc" .)

I've seen this clue in The Telegraph.
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