Page "Counties of Ireland" Paragraph 44

These 34 " county-level " entities correspond to the first level of local administrative unit for EU and Eurostat purposes.

The second level of local administrative unit ( LAU ) is the District electoral division.

The 2001 Act also provided for the creation of Town councils.

Of the administrative structures established under the 1898 Local Government Act, the only type to have been completely abolished was the Rural District, which was rendered void in the early years of the Irish Free State amidst widespread allegations of corruption.

At a level above that of LAU is the Region which clusters counties together for NUTS purposes.

The Regions are administered by Regional Authorities which were established by the Local Government Act 1991 and came into existence in 1994.