What does the cryptic crossword clue "Opportunity for tax rebate is a present help (4,3)" mean?

The definition is "Opportunity for tax rebate". The wordplay uses a charade (building blocks). GIFT (synonym of "present") + AID (synonym of "help"); definition: "Opportunity for tax rebate" The answer is GIFTAID.

Opportunity for tax rebate is a present help (4,3)

Guardian Cryptic #28908 | 4 Across | 2022-11-07 flower

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