Tax vessel containing booze? (3)
I believe the answer is:
vat
'tax' is the definition.
(UK Value Added Tax)
I don't understand the remainder of the clue.
Can you help me to learn more?
(Other definitions for vat that I've seen before include "Tank for holding liquids" , "Large tank; purchase tax" , "Large container for liquid" , "Large barrel" , "possible source of liquid" .)