Across:
1 Rump steak put out (‘rump steak’ put out/ without ‘put’ = rmseak = MAKERS) by producers (MAKERS),
4 Helix (spiral = SPIRA-L-) accommodates 100 (-C-) at first ever (first ‘ever’ = -E) (SPIRACLE) opening of The Whale (breathing hole/blowhole = SPIRACLE),
9 Abandoned (VACANT) tax (VA-T) covering means of selling beer (in a -CAN-) (VACANT),
10 Leaving parties (SEND-OFFS) offends (offends = SEND-OFF) organisation (= anagram indicator) and some at the top (‘some’ at the top = -S) (SEND-OFFS)
12 Spud’s (spuds = ROOT CROPS) Trim photographs (crop = CROP-) found in motherland (motherland = roots = ROOT -S) (ROOT CROPS),
13 Put into office (ELECT) with patois from police state (‘patois’ from ‘police state’ = lcete = ELECT),
14 Opens 18 across (opens ‘coffee-makers’ = COFFEE) and 27 across (‘breaks’ = BREAKS) (COFFEE BREAKS) as an alternative to the moments by the water cooler (COFFEE BREAKS),
18 Baristas (COFFEE MAKERS) from 7 down (‘coffee’ = COFFEE) and 1 across (‘makers’ = MAKERS) (COFFEE MAKERS),
21 Some characters in Ottawa keeping (some characters in ‘Ottawa keeping’ = awa ke = AWAKE) up (AWAKE),
22 The end of the abbey? (LAST SCENE is of The Abbey Theatre) Hang in there (LAST) – it’s all part of the act! (SCENE) (LAST SCENE),
24 Did time in detention centre perhaps (EDUCATED) and learned a lesson (EDUCATED),
25 Spread (spread/meal = REPAST) similar to one of those in 27 across (similar to one of ‘breaks’ = break = REPAST),
26 Hearing (S-ENSE) covers up marketing ploy (unique selling point = -USP-) (SUSPENSE) – it leads to nervous uncertainty (SUSPENSE),
27 Snaps (BREAKS) of baker’s (bakers = BREAKS) crackers (= anagram indicator).
Down:
1 It’s just like Mike (Mike = M-ICK) to go around State formally (state formally = aver = -AVER-) (MAVERICK) providing the free spirit (MAVERICK),
2 Starts (KICK-OFFS) to give up (KICK -) at school (-S) in the end (= position indicator) – it’s not working (-OFF-) (KICK-OFFS),
3 Describes old German letters (RUNIC) in church (Roman Catholic Church = RC = R-C) covering local teaching institute (university = -UNI-) (RUNIC),
5 Squeeze the juice, for example (PRESS), and put on the market (RELEASE) (PRESS RELEASE) – the journalists will certainly consume it (PRESS RELEASE),
6 Impolite (rude) missing the final (‘rude’ without ‘e’ = RUD-) half of Beckett’s (half of ‘Becketts’ = -BECK-) first-class (AI = -IA) review (= reversal indicator) (RUDBECKIA) by one of Daisy’s relatives (RUDBECKIA),
7 Half the cost (half the ‘cost’ = CO-) of initial flat (initial ‘flat’ = -F-) charge (-FEE) (COFFEE) of stimulant (COFFEE),
8 Not genuine (ERSATZ) rates (rates = ERSAT-) laid out (= anagram indicator) for the last of the fizz (last of the ‘fizz’ = -Z) (ERSATZ),
11 Suspicion (DOUBTFULNESS) this is open to debate (DOUBTFUL-) on four points, one of them repeated (four compass points = north east south south = -NESS) (DOUBTFULNESS),
15 Absolve (EXONERATE) old partner (EX-) losing the head with (t) sound quality (‘tone’ without ‘t’ = -ONE-) measure (-RATE) (EXONERATE),
16 Lost (= anagram indicator) a dreamer (a dreamer = DEMERARA)? Sugar! (DEMERARA sugar),
17 A (A-) few letters of distress (-S-OS) about the greatest footballer (-BEST-) (ASBESTOS) with a mineral that’s not very fiery (ASBESTOS is a fire-resistant mineral),
19 Alchemists drop this (‘alchemists’ drop ‘this’ = alcems = CAMELS) from the caravan (caravan/train of CAMELS),
20 University (-U-) in The Valleys’ (vales = VAL-ES) (VALUES) standards of behaviour (VALUES),
23 Clip (SHEAR) of sweetheart releasing tweet (‘sweetheart’ releasing ‘tweet’ = shear = SHEAR).