Counties serve as the principal second-tier administrative divisions in the United Kingdom, with 157 such units across the country. These divisions function as vital intermediate authorities between national government and local districts, responsible for delivering essential public services including education, social care, highways maintenance, libraries, and strategic planning. In England, counties typically oversee larger geographic areas and coordinate services that require broader management than individual towns or districts can provide. The structure varies across the UK's constituent countries: England maintains both ceremonial and administrative counties, Wales abolished its traditional counties as administrative units in 1996 (though they persist for ceremonial purposes), Scotland reorganised its county system into council areas in 1975, and Northern Ireland's six counties now serve primarily as geographic references rather than administrative bodies. County councils, where they exist as functioning administrative entities, collect taxes and manage substantial budgets to fulfill their statutory obligations to residents.