The UK TV Licensing bureau said the family pet had become the scapegoat of people attempting to avoid buying a television licence which costs over A$200.
Excuses come in a variety of forms say the licensing authorities.
"I don't need a TV licence because I only watch Australian soaps and as far as I'm aware you don't need a licence in Australia," claimed one viewer.
Other excuses included the dog eating the TV licence or it getting lost while being used to line a snake cage.
Officers were also told the TV was for the dog, and that the owners were not paying for their dog.
Another said the TV had been broken since "my daughter tried to feed the kittens on Rolf's Animal Hospital."
Other reasons for not having a licence have included a viewer who said her son had "stopped making payments as he's gone off with someone he met on the internet."