Crossword Genius

Vessel tax? (3)

Ross

I believe the answer is:

vat

This clue is a double definition.

'vessel' is the first definition.
(I know that vat is a type of vessel)

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

(Other definitions for vat that I've seen before include "Large barrel" , "subject of 17, 8 [CHANCELLORS STATEMENT]" , "Large vessel for storing liquids and a large tax" , "Large container for liquid" , "Tank for holding liquids" .)

I've seen this clue in the Evening Standard.
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