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This article discusses the relief from ATED which is available where a dwelling is opened to the public in the course of a trade or where preparatory steps are being taken for it to be opened. For the effect of ATED reliefs, see B6.745.

A day on which a person is entitled to an SDI is eligible for relief if, on that day, either¹:

1. Ìý

   (a)ÌýÌýÌýÌý the dwelling is being exploited as a source of income in the course of a 'qualifying trade' (see below) in the normal course of which the public are offered the opportunity to make use of, stay in or otherwise enjoy the dwelling as customers of the trade on least 28 days in any year, or

2. Ìý

   (b)ÌýÌýÌýÌý steps are being taken to secure:

3. 1. Ìý

      –ÌýÌýÌýÌý that the dwelling will (in that or a future chargeable period) be exploited as a source of income in the course of a qualifying trade of the nature set out above, and

   2. Ìý

      –ÌýÌýÌýÌý that this will be done 'without delay',