Following the Local Government Act 1972, a standardized two-tier system of local government was introduced across England in 1974, with an upper level of county councils classified as metropolitan counties and non-metropolitan counties, and a lower level of metropolitan districts and non-metropolitan districts governed by district councils. It followed a similar two-tier system being introduced solely in Greater London in the London Government Act 1963, which introduced the upper-level Greater London Council and lower-level London boroughs in 1965.
Over time, the two-tier system has been replaced with a simplified single-tier system of unitary authorities, which combine the roles previously held separately by county councils and district councils. This process started with the Local Government Act 1985 which abolished the Greater London Council and metropolitan county councils in 1986. The two-tier structure in the rest of England was abolished gradually over time, firstly in the 1990s following the Local Government Act 1992, and subsequently in reforms in 2009 and 2019–23. The final remaining two-tier local authorities are scheduled to be abolished and replaced with unitary authorities by 2028, as part of the upcoming structural changes to local government in England.
Function comparison In two-tier areas, local government functions are divided between county and district councils, to the level where they can be practised most efficiently:
Borough/district councils are responsible for local planning and building control, council housing, environmental health, markets and fairs, refuse collection and recycling, cemeteries and crematoria, leisure services, parks, and tourism. County councils are responsible for running the largest and most expensive local services such as education, social services, libraries, main roads, public transport, fire services, Trading Standards, waste disposal and strategic planning.
List of two-tier districts and counties over time
The following table shows the progression of the structure of local government in England from the introduction of two-tier local government in 1974 to its planned phasing out in 2028 after the upcoming structural changes to local government in England, after which every district of England is expected to be a unitary authority with no remaining two-tier county councils. The table shows both newly created and abolished districts, and renamed districts.
Under section 74 of the Local Government Act 1972, the council of a district, county or London borough (or county borough in Wales) may change its name, providing the resolution to do so gains two-thirds of the votes at a special meeting. Until 1 April 1978, the council had to have the permission of the Secretary of State, but since that date they may do so unilaterally. At least one district name change was vetoed: the shadow authority for North Wolds wished to become "Bridlington and Yorkshire Wolds" before 1974 at the same time as other name changes were allowed. Several English districts have done this, whilst others have been renamed under the 1990s United Kingdom local government reform. A few districts have changed names twice.
Districts in green are unitary authorities.