1995–1998 A
Local Government Commission was appointed in 1992 to review the administrative structure of the non-metropolitan counties. It was anticipated that a system of
unitary authorities would entirely replace the two-tier system. The Commission faced competing claims from former county boroughs wishing to regain unitary status and advocates for the restoration of such small counties as Herefordshire and Rutland. The review led to the introduction of unitary local government in some areas but not in others. In the majority of unitary authorities an existing district council took over powers from the county council. The 1972 Act required that all areas outside Greater London form part of a non-metropolitan county, and that all such counties should contain at least one district. Accordingly, the
statutory instruments that effected the reorganisation separated the unitary districts from the county in which they were situated and constituted them as counties. The orders also provided that the provisions of the 1972 Act that every county should have a county council should not apply in the new counties, with the district council exercising the powers of the county council. An exception was made in the case of
Berkshire, which was retained with its existing boundaries in spite of the abolition of its county council and the creation of six unitary authorities. This was done in order to preserve its status as a royal county. With the creation of numerous new non-metropolitan counties, the areas used for lieutenancy and shrievalty began to diverge from local government areas. This led to the development of
ceremonial counties for these purposes, a fact recognised by the
Lieutenancies Act 1997.
2009 A further wave of
unitary authorities were created in 2009 under the terms of the
Local Government and Public Involvement in Health Act 2007. While a number of new counties were created, several of the new authorities (such as Cornwall or Northumberland) continued to have the boundaries set in 1974.
2019–2023 The
2019–2023 structural changes to local government in England have involved changes to the non-metropolitan county of Dorset (2019), and the abolition of the non-metropolitan counties Northamptonshire (2021) and Cumbria (2023). In addition, the non-metropolitan counties of Buckinghamshire (2020), North Yorkshire (2023), and Somerset (2023) are unchanged, but their councils became unitary authorities as the existing non-metropolitan districts in these areas were consolidated and the district councils abolished. ==List of non-metropolitan counties==