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====England====
{{Main article|Local government in England}}
{{See also|Metropolitan and non-metropolitan counties of England}}

The most complex system is in England, the result of numerous reforms and reorganisation over the centuries. The top-level of sub-national administration within England until the end of March 2012 consisted of the nine [[Region (England)|regions]]. The regions were used by central government for various statistical purposes, and [[Government Offices for the English Regions]] and assorted other institutions including [[Regional development agency|Regional Development Agencies]]. Regional Government Offices, Regional Development Agencies and Regional Ministers were all abolished by the [[Cameron–Clegg coalition|Cameron ministry]] in 2010. Only the London region which is a sub-region compared to the other regions of England has a directly elected government. Only one regional referendum has been held to date to seek consent for the introduction of direct elections elsewhere — by [[John Prescott]] in the northeast of England — and this was initially rejected by the people of the [[North East England|North East]] in 2004.

The layers of elected local government vary. In different areas the highest tier of elected local government may be:
*[[counties of England|counties]], which may be
**single-tier [[unitary authorities of England|unitary authorities]], or
**divided into [[District (England)|districts]] (also known as boroughs in some areas)
*[[Districts of England|districts]], which are separate [[Unitary authorities of England|unitary authorities]] in some areas
*[[metropolitan district]]s (also called metropolitan boroughs) in some areas which are similar to unitary authorities, but have [[Joint-board|joint boards]] with other districts in the same [[metropolitan county]]
*[[Greater London]], which is divided into 32 [[London borough]]s and the [[City of London]]

In most areas there is a lower tier of government, [[Civil parishes in England|civil parishes]], with unlimited functions and powers under the [[Localism Act 2011|2011 Localism Act]].

Most civil parishes are in rural areas, but if the parish is a town the [[Parish councils of England|parish council]] may be called a [[town council]]. In a few cases the parish is a [[City status in the United Kingdom|city]], and the parish council is called a [[city council]].

Metropolitan counties, and a few [[non-metropolitan counties]], no longer have elected councils or administrative functions, and their former functions are performed by districts. Such counties remain [[Ceremonial counties of England|ceremonial counties]].