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Originally Posted by Popeye
If you have a PC with internet connection (and can thus receive TV broadcasts) you have to pay the BBC poll tax.
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No, only if you actually watch programmes as they are broadcast.
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Originally Posted by 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.
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TV Licensing - TV Licence Information