Smallest unit of local government?

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Parish councils represent the smallest level of local government in many parts of England. They operate at civil parishes and are elected bodies that handle very local matters, such as maintaining village halls and parks, looking after footpaths and street lighting, and commenting on planning applications. Wards are not governments themselves; they are electoral divisions used to elect representatives to a larger council. Districts (or boroughs) and counties sit above parishes and take care of broader services like housing, waste collection, education, and transport. In areas without a parish, the smallest formal local government layer would be the district or borough council, but parish councils are the distinct, bottom tier when present.