Image caption The Queen appeared with corgis in a sketch for the Olympics opening ceremony

A homeowner said they did not think they had to pay their TV licence fee because they claimed their pet was related to one of the Queen's dogs.

Other excuses given to officials by evaders last year included watching a stolen TV set, TV Licensing said.

More than 400,000 people were caught watching TV without a licence in 2012.

UK residents are legally required to have a licence if they watch or record TV at the same time as it is broadcast or could face a fine of up to £1,000.

A colour TV licence costs £145.50 while a black-and-white licence costs £49.

In January, TV Licensing revealed that more than 13,000 households across the UK were still using black-and-white television sets.

Criminal offence

Excuses for non-payment given last year included:

"Apparently my dog, which is a corgi, was related to the Queen's dog so I didn't think I needed a TV licence"

"Why would I need a TV licence for a TV I stole? Nobody knows I've got it"

"Only my three-year-old son watches the TV. Can you take it out of the family allowance I receive for him? He watches it so he should pay"

"I had not paid as I received a lethal injection"

"I don't want to pay for a licence for a full year. Knowing my luck I'll be dead in six months and won't get value for money"

"I have lost weight recently and had to buy new clothes. That's why I could not afford to buy a TV licence"

TV Licensing spokesman Stephen Farmer said: "Some of the excuses are simply hilarious whilst others show a great deal of imagination and creativity but being caught without a valid TV licence is a criminal offence and no laughing matter.

"Joking and wacky excuses apart, it's breaking the law to watch live television without a licence so anybody doing this risks prosecution and a fine of up to £1,000."