What does the cryptic crossword clue "Former tax surplus (6)" mean?

The definition is "surplus". The wordplay uses a charade (building blocks). EX (abbreviation="Former") + CESS (synonym="tax") = EXCESS; definition: "surplus" The answer is EXCESS.

Former tax surplus (6)

Daily Mail Cryptic #16378 | 15 Across | 2020-08-11 flower

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