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The districts of England are a level of subdivisions of England used for the purposes of local government. The first local government districts were created in 1894 by the Local Government Act 1894 which created urban districts and rural districts as sub-divisions of counties (which had been created in 1889). Another reform in 1899 created 28 metropolitan boroughs as sub-divisions of the County of London.
There are 36 metropolitan districts, 32 London boroughs, 238 non-metropolitan districts, 46 unitary authorities, the Isles of Scilly, and the City of London, making a total of 354 district-level authorities.