South Gloucestershire Council is the local authority of South Gloucestershire. It is a unitary authority, having the powers of a non-metropolitan county and district council combined. It provides a full range of local government services including Council Tax billing, libraries, social services, processing planning applications, waste collection and disposal, and it is a local education authority.
The local authority derives its powers and functions from the Local Government Act 1972 and subsequent legislation. For the purposes of local government, the South Gloucestershire is within a non-metropolitan area of England. As a unitary authority, South Gloucestershire Council has the powers and functions of both a non-metropolitan county and district council combined. In its capacity as a district council it is a billing authority collecting Council Tax and business rates, it processes local planning applications, it is responsible for housing, waste collection and environmental health. In its capacity as a county council it is a local education authority, responsible for social services, libraries and waste disposal.