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For these purposes a trade will qualify if it:

• involves offering the public the opportunity to make use of, stay in or otherwise enjoy a significant part of the interior of the dwelling as customers of the trade on at least 28 days in each calendar year; and
• is carried on a commercial basis and with a view to the realisation of profits.

For the purposes of this relief the trade is to be considered in terms of the actual commercial activities undertaken. »Ê¹ÚÌåÓýappse activities must be carried on so as to generate income, and with a view to profit.

For the single-dwelling interest to be exploited as a source of income, that income must be related to the dwelling and not be purely incidental to a visit to the dwelling. For example, income arising from a business