Districts form the third and most local tier of administrative divisions in the United Kingdom, with 361 such units across the country. These local authorities handle essential public services including planning applications, housing, waste collection, environmental health, and local taxation through council tax. Districts typically manage leisure facilities, parks, and licensing while working within the framework established by county councils in two-tier areas. In some regions, particularly in metropolitan areas and London, these functions are consolidated into unitary authorities or borough councils that combine district and county responsibilities. The specific powers and service responsibilities of districts vary depending on whether they operate within a two-tier structure alongside county councils or function as single-tier unitary authorities with broader administrative remit.