Unitary authorities are local government entities in the United Kingdom that have a single tier of administration. They are responsible for providing all local services, such as education, housing, and transportation, within their designated areas. This structure simplifies governance by eliminating the need for multiple layers of local councils. These authorities are distinct from county councils and district councils, which operate in a two-tier system. Unitary authorities can be found in various regions, including Wales and Scotland, and are designed to improve efficiency and accountability in local governance.