Pub returning tax to European sailors (6)
I believe the answer is:
tavern
'pub' is the definition.
(I've seen this before)
'returning tax to european sailors' is the wordplay.
'returning' is a reversal indicator.
'tax' becomes 'VAT' (Value-Added Tax).
'to european' becomes 'E' (abbreviation e.g. EU).
'sailors' becomes 'RN' (abbreviation for Royal Navy).
'vat' back-to-front is 'tav'.
'tav'+'e'+'rn'='TAVERN'
(Other definitions for tavern that I've seen before include "Tap house" , "drinking establishment" , "where drink is available" , "Building with a bar" , "An old inn or hostelry" .)