Re: If you have issues with the Telly Tax...
"watch or record television programmes" might be where someone would complain there is no "Netflix channel" on any terrestrial or satellite broadcaster serving the UK, so the service does not meet the normally understood terms of being a television service.
Material is, as a consequence, not a television programme, but more akin to some video podcast, such as can be viewed on YouTube and other platforms, and is "on demand" without necessarily having a scheduled time for "broadcast". I think it is true to say that there's no "oversight" of content on Netflix or YouTube by UK regulators (Ofcom or whatever), as their services are not based in the UK.
I think I'll set up a subscription service for porn VOD based outside the UK...