What does the cryptic crossword clue "A tax on His Majesty's neckwear (6)" mean?

The definition is "neckwear". The wordplay uses a charade (building blocks). CR (synonym="the current His Majesty") + A (synonym="tax") + VAT (synonym="tax") = CRAVAT; definition: "neckwear" The answer is CRAVAT.

A tax on His Majesty's neckwear (6)

Times Cryptic #29092 | 5 Across | 2024-12-05 flower

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