Page "Subdivisions of England" Paragraph 7

Most of the geographical area of England is within a two-tier non-metropolitan arrangement.

In 27 of these areas the county councils provide the majority of services, including education and social services, and the 201 district councils have a more limited role.

Non-metropolitan districts can additionally have the status of borough or city, although this has no effect on their powers or functions.

All two-tier non-metropolitan counties are also ceremonial counties.

Berkshire is an anomaly in this arrangement whereby its districts are unitary authorities, but the non-metropolitan county was not formally abolished and it is also a ceremonial county.

Bedfordshire and Cheshire are two former non-metropolitan counties that continue to exist only as ceremonial counties.