The most common and most likely answer to this crossword clue is the 3 letter word CUE
I've seen this crossword clue in Financial Times
C
U
E
More clues leading to the result CUE
- Prompt for actor - line heard
- Prompt waiters, by the sound of it?
- Reminder of broadcast line
- Every so often, accused gives signal
- Potter character in audition?
- Sign a letter as it is read out
- Prompt line heard
- Signal for action in botanical gardens heard
- Signal that is used by potter
- Potter's letter read out
Buddy explains!

The straight part
We know that "thing needed for breaks" is the straight/definition part of the clue. The straight part is often a synonym or definition, in this case thing needed for breaks = cue.The cryptic/wordplay part
In cryptic crossword there's often an wordplay/cryptic part as well.This part involves a more complex hint, such as an anagram, homophone, hidden word, etc.
Sadly, We don't have an explanation for this specific crossword clue yet.