Further to this post… the ESF FAQ’s states:
Q – If the use of a parcel of land is a workshop, motor vehicle repair facility or garage, i.e. mechanic, panel beater, are these activities considered to be a general purpose factory, or are they commercial as they are not manufacturing?
A – If the dominant use of the land is a workshop, motor vehicle repair facility or garage, i.e. mechanic, panel beater, then the land should be classified as industrial land in accordance with Appendix E – Definition of Industrial Land.
I consider a tyre repair facility to meet this definition so will make the classification INDNV.