Districts serve as the second-level administrative divisions in the Isle of Man, with 21 such units comprising the local government structure below the national level. These districts function as the primary units of local administration, responsible for delivering essential municipal services including planning applications, waste collection, housing management, and local infrastructure maintenance. Each district operates through elected local authorities that manage community affairs, enforce building regulations, and oversee public amenities within their boundaries. The district system enables decentralized governance across the island, allowing communities to address local needs while coordinating with the Isle of Man Government on broader policy matters. This administrative framework balances local autonomy with national coordination in a jurisdiction that maintains its own legislative independence as a British Crown Dependency.