A parish council is a type of local authority found in England which is the lowest, or first, tier of local government. They are elected bodies and have variable tax raising powers. Parish councils are responsible for areas known as civil parishes. Not every civil parish has a parish council; smaller ones—typically those with an electorate of fewer than 200— have parish meetings instead. There are approximately 8,500 councils in England and the National Association of Local Councils exists to provide support and lobby services. A parish with a small number of electors may share a council with one or more neighbouring parishes, such an arrangement being variously known as a joint parish council, grouped parish council, common parish council or combined parish council. The powers of parish councils are fairly limited and in areas where they do not exist, they are exercised by district councils. A parish council serving a town may be called a town council, and a parish council serving a city is styled a city council.