LGR is the process in which the structure and responsibilities of local authorities are reconfigured. The Government has set out plans to move away from the current two-tier system of district and county councils which are in place in some parts of the county of Devon and some other parts of England.

Under proposals two-tier councils would be combined to become unitary councils which deliver all council public services in those areas, and those unitary councils would work together under strategic authorities, led by elected Mayors.

The Government has indicated that for most areas this will mean creating councils with a population of 500,000 or more, but there may be exceptions to ensure new structures make sense for an area, including for devolution. The Government will make final decisions on reorganisation on a case-by-case basis.