BBC
Will probably claim it does not apply to them as there's not really a subscription model wrt iPlayer - people can just tick I have a licence (in UK) to get content so no proper verification.
Whereas with some others e.g. ITV online offering you can pay extra and login (no ads, access to extra content) so ITV do have a subscription system so assume it would apply to them
Doubtless they will claim iPlayer is just a nice service they provide, totally unrelated to TV licence.