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 remaining two-tier counties

, this is a list of the remaining two-tier counties of England. These are two-tier non-metropolitan counties with a county council and district council structure.

{| class="wikitable sortable static-row-numbers static-row-numbers-center col4right"

|+ Two-tier counties of England

! rowspan=2 | Non-metropolitan county

! colspan=2 | Land area

! rowspan=2 | Population ()