Parish Council Duties: What Councils Must Do by Law (and What They May Do)

Parish councils occupy an unusual position in English local government. They have relatively few mandatory duties — things the law requires them to do — but a broader range of discretionary powers they may exercise if they choose. Confusing the two leads to problems: clerks sometimes feel obligated to spend money on activities that are optional, or miss genuine legal requirements because they assumed the council had a choice.

This guide sets out what councils must do, what they may do, and the distinction that sits between them.

Mandatory duties: what the council must do

Mandatory duties are obligations the law imposes on parish councils regardless of whether the council has funds, inclination, or councillors who want to do it. Failure to discharge a duty creates legal exposure and, in some cases, triggers intervention by the principal authority.

Hold meetings

A parish council must hold at least one meeting per year — the annual meeting. That obligation comes from Schedule 12 of the Local Government Act 1972. In practice, most councils meet monthly or bi-monthly and set their own schedule. The annual meeting is the statutory minimum.

The procedure for meetings is also prescribed: three clear days' notice, public admission, a quorum of one-third of members (minimum three). See the parish council meeting guide for the full procedural requirements.

Complete the AGAR

Every parish council must complete the Annual Governance and Accountability Return (AGAR). The obligation is created by the Local Audit and Accountability Act 2014 and the Accounts and Audit Regulations 2015 made under it. The AGAR consists of:

• Section 1 (Annual Governance Statement): the council's declaration against nine governance assertions, signed by the chairman and clerk
• Section 2 (Accounting Statements): the financial summary, approved by the council and signed by the RFO and chairman
• Section 3 (External Auditor Report and Certificate): the external auditor's report, certificate, and any conclusions. The internal auditor's findings are recorded in the separate Annual Internal Audit Report (AIAR)

Councils with income or expenditure not exceeding £25,000 have lighter-touch requirements but are not exempt from AGAR completion. The annual internal audit is part of this cycle.

Maintain a bank account and financial records

Parish councils must maintain proper financial records and produce year-end accounts. The Accounts and Audit Regulations 2015 require these to be retained for six years. The council must also maintain a risk register and review it annually — risk management is one of the AGAR governance assertions (Assertion 5).

Comply with data protection law

Every parish council is a "controller" under the UK GDPR and the Data Protection Act 2018. This is not optional. Controllers must maintain a Record of Processing Activities (ROPA), have a lawful basis for each processing activity, respond to subject access requests within one month, and have appropriate security measures. The council must also register with the ICO as a data controller (registration fee applies for most councils) unless exempt. For the ICO's recurring failures list, see the parish council GDPR compliance guide.

Respond to planning consultations

Parish councils are statutory consultees in the planning process. When a planning application is made within the parish, the local planning authority (LPA) must give the parish council 21 days to respond. The council is not required to respond, but the LPA must consider any response that is submitted. In practice, most councils treat planning as a standing agenda item.

Publish information under the Transparency Code

Councils with a gross income or expenditure not exceeding £25,000 must comply with the Transparency Code for Smaller Authorities. This requires publication of accounts, audit documents, meeting agendas, minutes, and certain asset and governance information — all freely accessible on a public website. The full requirements are in the transparency code requirements guide.

Adopt a code of conduct

The Localism Act 2011 requires every parish council to adopt a code of conduct for members. The code must include provisions about registration and disclosure of interests. Most councils adopt the LGA model code. See the parish council code of conduct guide.

Discretionary powers: what the council may do

Discretionary powers are things councils are permitted to do if they choose — subject to budget, policy, and in some cases specific procedural requirements. Exercising a discretionary power is a council decision; failing to exercise it is not a breach of duty.

Section 137 expenditure

Section 137 of the Local Government Act 1972 is the "catch-all" discretionary spending power. It allows councils to spend money on anything that "in their opinion is in the interests of, and will bring direct benefit to, their area or any part of it or all or some of its inhabitants," provided the direct benefit is commensurate with the expenditure.

The spending is capped at a per-head annual limit set by Sch.12B to the Act (adjusted by statutory instrument). Section 137 cannot be used to fund activities the council already has a specific power or duty to fund — it fills the gaps.

Common section 137 uses: community events, local charity grants, village hall contributions, emergency funds. See the parish council grants guide for the detailed rules.

The general power of competence

Eligible parish councils can also use the general power of competence under section 1 of the Localism Act 2011, which provides "power to do anything that individuals generally may do." This is broader than section 137 — there is no commensurate-benefit test and no per-head spending cap.

However, eligibility conditions apply: the council must have at least two-thirds of its seats filled by elected councillors (not co-opted), and the clerk must hold the CiLCA qualification or equivalent. If the council does not meet these conditions, section 137 remains available but the general power does not. For the full eligibility requirements, see the general power of competence guide.

Provision of facilities

Parish councils have specific discretionary powers across a range of physical infrastructure:

• Recreation grounds and open spaces — under the Open Spaces Act 1906, councils may acquire, maintain, and manage open spaces
• Allotments — parishes have a duty to provide allotments where there is demand (Small Holdings and Allotments Act 1908 s.23) but a discretion over how to manage them
• Bus shelters and street furniture — under the Parish Councils Act 1957, councils may provide shelters at bus stops and similar facilities
• Public lighting — councils may provide public lighting in unlit areas

These are all choices, not obligations (except the allotments duty to provide where demand is established — see the parish council allotments guide).

Neighbourhood planning

Under Part 6 of the Localism Act 2011, parish councils can prepare neighbourhood plans that, once examined and approved by referendum, form part of the local planning authority's development plan and carry statutory weight. This is significant power but also a significant commitment — neighbourhood plans typically take 2-4 years and require community engagement, technical expertise, and legal compliance. See the neighbourhood plan guide.

Promoting the area

Councils may spend money on promoting the economic, social, and environmental well-being of the area. This sits alongside section 137 but is sometimes also available through the general power of competence for eligible councils.

The boundary between duty and power

The practical problem arises when a council is asked to do something the community wants and the clerk is not sure whether the council is legally authorised to do it. The three questions to work through:

1. Is there a specific statutory power for this? Check the Local Government Act 1972 and later Acts (Parish Councils Act 1957, Localism Act 2011). If yes, the council has a specific power — act under that.
2. Is this a mandatory duty? If the council has a duty to do it, it must — a resolution to not do it does not override the duty.
3. If no specific power, can section 137 or the general power of competence fill the gap? Section 137 is available to all councils; the GPC is available to eligible councils only.

When in doubt, the clerk should seek advice from the county association or a specialist local government solicitor. Acting without a power ("ultra vires") renders the action void and can create personal liability for councillors who approved it.

Delegation

Councils can delegate some functions to committees, sub-committees, or officers — but not everything. Under section 101 of the Local Government Act 1972, the authority to levy the precept cannot be delegated. The council as a whole must approve the budget and the precept. See the parish council precept guide for the precept-setting process.

Sources

• Local Government Act 1972, section 111 — subsidiary powers
• Local Government Act 1972, section 137 — expenditure for other purposes
• Local Government Act 1972, section 101 — delegation of functions
• Localism Act 2011, section 1 — general power of competence
• Local Audit and Accountability Act 2014
• Parish council meeting guide — meeting procedure and public access
• Parish council compliance checklist — all obligations in one place
• Parish council internal audit checklist — what auditors check

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This guide covers parish council duties and powers in England. Community councils in Wales operate under equivalent but distinct legislation. ParishProof is a compliance tool for parish clerks, not legal advice — consult your county association or a solicitor for specific situations.