Толковый словарь английского языка Oxford English Reference - vat

abbr. (in the UK) value added tax. VAT n. & v. --n. 1 a large tank or other vessel, esp. for holding liquids or something in liquid in the process of brewing, tanning, dyeing, etc. 2 a dyeing liquor in which a textile is soaked to take up a colourless soluble dye afterwards coloured by oxidation in air. --v.tr. (vatted, vatting) place or treat in a vat. Derivatives vatful n. (pl. -fuls). Etymology: ME, southern & western var. of fat, OE f{aelig}t f. Gmc