 Districts can additionally have the status of borough or city, although this has no effect on their powers or functions.Notes
The Council of the Isles of Scilly is a "sui generis" single-tier authority, created in 1890 and since 1930 has held the "powers, duties and liabilities" of a county council.It thus is not a unitary authority as those are such authorities created under the Local Government Act 1992.