A
parish council is a civil local authority found in England and is the lowest, or first, tier of
local government. They are elected corporate bodies, have variable tax raising powers, and are responsible for areas known as
civil parishes, serving in total 16 million people. A parish council serving a town may be called a
town council, and a parish council serving a city is styled a
city council; these bodies have the same powers, duties and status as a parish council.