In January 2006, the Office for National Statistics (ONS) changed the classification of the licence fee from a service charge to a tax. Explaining the change, the ONS said: “in line with the definition of a tax, the licence fee is a compulsory payment which is not paid solely for access to BBC services. A licence is required to receive ITV, Channel 4, Channel 5, satellite, or cable”. A briefing paper from the House of Commons Library described the licence fee as a hypothecated tax (i.e. one raised for a particular defined purpose).

https://en.m.wikipedia.org/wiki/Television_licensing_in_the_United_Kingdom

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