Barrel tax (3)

I believe the answer is:

vat

I believe this is a double definition.

'barrel' is the first definition.
(a vat is a large tub or barrel)

'tax' is the second definition.
(UK Value Added Tax)

(Other definitions for vat that I've seen before include "Large tank or vessel" , "Large container for liquid" , "Fermentation vessel" , "Large tub; tax" , "Container for liquids" .)

I've seen this clue in The Mirror and The Guardian.

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