Dead Time
A system whose output reacts to the input in a step response only with a time delay has a dead time. A system with PT1 behaviour also has a time delay, but in addition an exponential transient behaviour. Dead time is exclusively a time shift in the output signal.
We consider two points in time: at time t1 the input quantity steps. At time t2 the output quantity shows the first reaction to the step. The dead time is then tT = t2 − t1.
A practical example is a conveyor belt. At the input, an object is placed on the belt. The object reaches the output with a time delay.
Dead times exist in addition to all other behaviours. A P system with kP = 0.5 and tT = 1 min, for example, shows the following step response:

A system with PT1 behaviour and the parameters kP = 2, τ = 0.75 min and tT = 0.5 min shows the following step response:

Dead time is not calculated in this tutorial. The mathematics is dreadful. You only need to know the effect and be able to determine a dead time in a step response.