From Academic Kids
The first county councils were introduced in the late 19th century in England and Wales, and the system was soon extended to Scotland and the island of Ireland. The areas they covered were termed administrative counties, and did not necessarily align with the traditional counties. The new system was a major modernisation, which reflected the increasing range of functions carried out by local government in late Victorian England.
The writ of the county councils did not extend everywhere: county boroughs were independent of the council for the county in which they were geographically situated, and county borough councils exercised the functions of both county councils and district councils.
In England and Wales local government was reformed in 1974. County boroughs were abolished and all of the country (apart from Greater London) was placed in a two-tier arrangement with county councils and district councils.
Another reform in 1986 abolished the Greater London Council (which was similar but not identical to a county council) and the councils of the six metropolitan counties abolished. Their functions were transferred to the metropolitan boroughs.
The 1990s in England saw the reestablishment of county boroughs in all but name, as unitary authorities. As a result of this, a further county council, that of Berkshire, was abolished, whilst others saw their territory decrease. Most of these unitary authorities were boroughs or districts, but two, Rutland and Herefordshire, correspond to traditional counties, and so their councils are known as county councils.
In Scotland a major reform took place in 1975. This resulted in bodies identical in function and structure to the England and Welsh county councils; but called 'regional councils', because they covered regions instead of counties. In 1996 a further reorganisation saw the regions and districts replaced by 32 Unitary Council areas.