As explained on the TV Licensing website, which is the group which manages the licence, people need a licence if they watch or
record programmes on a TV as they are broadcast. This includes all channels such as Channel 4, Channel 5, ITV etc as well as all channels. People will also need one if they watch or stream programmes live on an online TV service on any device.Examples of these include ITV Hub, All 4, Amazon Prime Video, Now TV, Sky Go. Britons also need one if they download or watch BBC programmes on BBC iPlayer live, on catch-up or On Demand. This applies to any device or provider a person uses, including a TV, desktop computer, laptop, mobile phone, tablet, games console, or digital box.However, people do not need a TV Licence if they are watching things on catchups that are not being shown live, although it is needed for watching BBC iPlayer.
There you go, straight from todays renditions. Don't hold your breath however, i'm sure further loopholes will be sealed. Wonder how long it will be before a radio tax is reintroduced now that administration can be given via websites??
Regards Ian.