A civil parish is a country subdivision, forming the lowest unit of local government in England. There are 104 civil parishes in the ceremonial county of Berkshire, most of the county being parished; Reading is completely unparished; Bracknell Forest, West Berkshire and Wokingham are entirely parished. At the 2001 census, there were 483,882 people living in the 104 parishes, accounting for 60.5 per cent of the county's population.
Parishes arose from Church of England divisions, and were originally purely ecclesiastical divisions. Over time they acquired civil administration powers.
The Highways Act 1555 made parishes responsible for the upkeep of roads. Every adult inhabitant of the parish was obliged to work four days a year on the roads, providing their own tools, carts and horses; the work was overseen by an unpaid local appointee, the Surveyor of Highways.
The poor were looked after by the monasteries, until their dissolution. In 1572, magistrates were given power to 'survey the poor' and impose taxes for their relief. This system was made more formal by the Poor Law Act 1601, which made parishes responsible for administering the Poor Law; overseers were appointed to charge a rate to support the poor of the parish. The 19th century saw an increase in the responsibility of parishes, although the Poor Law powers were transferred to Poor Law Unions. The Public Health Act 1872 grouped parishes into Rural Sanitary Districts, based on the Poor Law Unions; these subsequently formed the basis for Rural Districts.