Person offering drive in car accepting current tax (9)
I believe the answer is:
motivator
'person offering drive' is the definition.
I don't know anything about this answer so I can't judge whether it can be defined by this definition.
'car accepting current tax' is the wordplay.
'car' becomes 'motor' (motor can informally mean a car).
'accepting' is an insertion indicator (inserted letters are accepted).
'current' becomes 'I' (symbol for electric current).
'tax' becomes 'VAT' (Value-Added Tax).
'i'+'vat'='ivat'
'motor' enclosing 'ivat' is 'MOTIVATOR'.
'in' acts as a link.
Can you help me to learn more?
(Other definitions for motivator that I've seen before include "Person driving" , "Inspirer of others to action" .)