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When a TV licence is required
According to Act of Parliament, a TV licence must be obtained for any device that is "installed or used"[28] for "receiving a television programme at the same time (or virtually the same time) as it is received by members of the public"[29].
According to TV Licensing, "You need a TV Licence to use any television receiving equipment such as a TV set, digital box, DVD or video recorder, PC, laptop or mobile phone to watch or record television programmes as they're being shown on TV"[30].
Specific exclusions not requiring a TV licence are:
digital box used with a hi-fi system or another device that can only be used to produce sounds[30]
television set installed and used solely for some purpose other than watching or recording television programmes (e.g. closed-circuit TV monitor, DVD or video player or games console)[31][32]
If you are only watching on-demand services, after programmes have already been broadcast, you will not need a TV licence[33]. (This includes the BBC iPlayer service [34].)
The BBC have stated that a licence is not needed simply because a television receiver is owned[35].
A previously recorded TV programme is outside the scope of the Communications (Television Licensing) Regulations 2004, because it is not "received at the same time (or virtually the same time) as it is received by members of the public"[29][36]. (Viewing unauthorised recordings of programmes may infringe copyright, but that is a separate matter.)
According to Ofcom, TV broadcasts over the internet are a grey area[37] which in future might make fees based on television ownership redundant. In 2005, a Green Paper by the Department for Culture, Media and Sports[14] included suggestions of "either a compulsory levy on all households or even on ownership of PCs as well as TVs"[38]. However, TV Licensing have since stated that use of any device (such as a computer or mobile phone) receiving broadcasts at the same time as they appear on TV requires a licence[36][30].
It used to be the case that televisions receiving a broadcast from outside the UK (e.g. Satellite from Germany, Italy, Greece, Turkey and the Netherlands where many channels are Free to Air) did not need a licence, but this was changed by the Communications Act (2003), so that the reception of television from any source requires a TV licence.
http://en.wikipedia.org/wiki/Television_licensing_in_the_United_Kingdom#When_a_TV_licence_is_required
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