New car tax? It's worn out (6)
I believe the answer is:
cravat
'worn out' is the definition.
Although both the answer and definition are singular nouns, I don't understand how one could define the other.
'new car tax?' is the wordplay.
'new' is an anagram indicator.
'tax?' becomes 'vat' (British sales tax).
'car' anagrammed gives 'cra'.
'cra'+'vat'='CRAVAT'
'it's' acts as a link.
Can you help me to learn more?
(Other definitions for cravat that I've seen before include "leisure-wear" , "Neck scarf" , "Accessory" , "N eckwear" , "A fancy old-fashioned necktie" .)