The Crossword Centre Clue-Writing Competition

CCCWC Christmas Special competition voters’ comments
 
Clue no. 16: Fixed asset levy matters

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A clue to XMAS Stocking Filler (2 defs. + wordplay).
2 comments refer to this clue (from 1 competitor, 1 other)

Here is the text

Comments on the clue
1.Surface sense is poor
2.This works, but without any context its significance is unclear.