Zero tax on tavern exposed Tory moderniser (9)
I believe the answer is:
innovator
'moderniser' is the definition.
Both the answer and definition are singular nouns.
Perhaps there's an association between them I don't understand?
'zero tax on tavern exposed tory' is the wordplay.
'zero' becomes 'O' (O resembles 0).
'tax' becomes 'vat' (British sales tax).
'on' says to put letters next to each other.
'tavern' becomes 'inn' (I've seen this in another clue).
'exposed tory' becomes 'or' (I am not sure about this - if you are sure you should believe this answer much more).
'o'+'vat'='ovat'
'ovat' put after 'inn' is 'innovat'.
'innovat'+'or'='INNOVATOR'
Can you help me to learn more?
(Other definitions for innovator that I've seen before include "Person who devises a new way of doing things" , "new ideas man" , "Pioneer" , "Maker of change" , "Fresh thinker" .)