Northern Ireland is divided into 11 districts for local government purposes. In Northern Ireland, local councils do not carry out the same range of functions as those in the rest of the United Kingdom; for example they have no responsibility for education, road-building or housing (although they do nominate members to the advisory Northern Ireland Housing Council). Their functions include waste and recycling services, leisure and community services, building control and local economic and cultural development. They are not planning authorities, but are consulted on some planning applications. The collection of rates is handled by the Land and Property Services agency.
The current pattern of 11 local government districts was established on 1 April 2015, as a result of the reform process that started in 2005.
The previous pattern of local government in Northern Ireland, with 26 councils, was established in 1973 by the Local Government (Boundaries) Act (Northern Ireland) 1971 and the Local Government Act (Northern Ireland) 1972 to replace the previous system established by the Local Government (Ireland) Act 1898. The system was based on the recommendations of the Macrory Report, of June 1970, which presupposed the continued existence of the Government of Northern Ireland to act as a regional-level authority.
From 1921 to 1973, Northern Ireland was divided into six administrative counties (subdivided into urban and rural districts) and two county boroughs. The counties and county boroughs continue to exist for the purposes of lieutenancy and shrievalty. This system, with the abolition of rural districts, remains the model for local government in the Republic of Ireland. (See also List of rural and urban districts in Northern Ireland for more details.)