A parish council is a civil local authority found in England, which is the lowest tier of local government. Parish councils are elected corporate bodies, with variable tax raising powers, and they carry out beneficial public activities in geographical areas known as civil parishes. There are about 10,480 parish and town councils in England. Parish councils may be known by different styles, they may resolve to call themselves a town council, village council, community council, neighbourhood council, or if the parish has city status, it may call itself a city council. However their powers and duties are the same whatever name they carry.
Parish councils receive the majority of their funding by levying a precept upon the council tax paid by the residents of the parish (or parishes) covered by the council. In 2021-22 the amount raised by precept was £616 million. Other funding may be obtained by local fund-raising or grants for specific activities. They can vary enormously in size, activities and circumstances; representing populations ranging from fewer than 100 (small rural hamlets) to up to 130,000 (Northampton Town Council). Most of them are small: around 80% represent populations of less than 2,500; Parish councils are made up of unpaid councillors who are elected to serve for four years: there are about 70,000 parish councillors country-wide.