Tax whisky, ignoring church (4)
I believe the answer is:
scot
'tax' is the definition.
(thesaurus)
'whisky ignoring church' is the wordplay.
'whisky' becomes 'scotch' (Scotch is an example).
'ignoring' suggests deleting specific letters.
'church' becomes 'ch' (common abbreviation).
'scotch' with 'ch' removed is 'SCOT'.
(Other definitions for scot that I've seen before include "Aberdonian possibly" , "Native of northern Great Britain" , "North Briton" , "Native of Caledonia" , "---- free: originally free from penalties of taxation" .)