Smallest unit of local government?

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Think about how local government is arranged in England. Parish councils are the lowest tier, with elected members who manage very local matters like village facilities and neighbourhood planning input. Because of that, a parish is the smallest unit of local government that has its own council. Wards are simply electoral divisions within a district used to elect councillors, not a separate government body. Districts (or boroughs) cover a larger area and handle a wider range of services, and counties cover even broader responsibilities. So the parish fits as the smallest unit with its own local government.