Title page
Contents
Summary 5
1. Local government structures 6
1.1. Local authorities in England 6
1.2. Fire and rescue authorities / Police and Crime Commissioners 7
1.3. Other authorities 7
2. Functions of local government 9
3. Elections to local authorities 10
3.1. Electoral systems and wards 10
3.2. Elections by halves and thirds 11
3.3. The franchise 11
3.4. Turnout 12
4. Boundary changes and restructuring 13
4.1. Creating a unitary authority 13
4.2. District council mergers 13
4.3. Structural changes since 2010 14
4.4. Small area boundary reviews 15
4.5. Government guidance 15
5. Local government finance 17
5.1. Sources of finance 17
Council tax 17
Business rates 17
Central government grants 17
Local fees and charges 18
5.2. The Local Government Finance Settlement 18
Funding included 18
Annual practice 19
6. Structures: history 20
6.1. Pre-1972 20
6.2. The 1972-74 reforms 20
6.3. Structural changes since 1972 21
Appendix: functions of local authorities in England 22