# The Rates (Capital Values, etc.) (Northern Ireland) Order 2006, Paragraph 2


(1) In this Order “private garage” means, subject to sub-paragraph (2), a hereditament which is used wholly or mainly for the accommodation of a motor vehicle.
(2) For the purposes of sub-paragraph (1) a hereditament which is used—
(a) for the purposes of a trade or business; or
(b) by a charity, a public body or any other body that is not established or conducted for profit,
is not a private garage.
(3) In sub-paragraph (2)—
“charity” means a body established for charitable purposes only;
“public body” means—
(a) a body established by or under a statutory provision; or
(b) a department of the Government of the United Kingdom.

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Source: https://www.legislation.gov.uk/ukdsi/2006/0110800192/schedule/1/paragraph/2 (the official version)
Page: https://openlegislation.uk/draft-rates-capital-values-etc-northern-ireland-order-2006/schedule-1/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.