How many items have you actually listed on eBay and have you declared the money for the two you sold as income? If you have listed 100 items, say, and only managed to sell ,2 then it is just, I repeat, just, possible that you might get away with declaring it as a business and showing a loss, but you'd be sticking your neck out and if you tried it on more than once they'd almost certainly come down on you like a ton of bricks.