The Crossword Centre Clue-Writing Competition

CCCWC June competition voters’ comments
 
Clue no. 24: Not a cool lap dance! Roll of fat almost certain to impose additional burden

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A clue to COLLOP / SURTAX (Right & Left).
2 comments refer to this clue (from 2 competitors, 0 others)

Here is the text

Comments on the clue
1.'flesh' would have worked better than 'fat' one feels, but still worth points
2.Additional burden for Tax and Tax in Surtax share roots, I think