What is a Parish Council (PC)? It forms the first tier of civil government, its powers are defined and granted by Acts of Parliament and expenditure can only be made in accordance with those powers. It can be thought of as the "eyes, ears and voice" of its local community relaying their opinions and views to higher levels of government.  Parish Councils have limited tax-raising powers and can make byelaws to improve the governance of their areas.  It should be stressed that a civil parish and, by extension, a Parish Council, is distinct from a church (or ecclesiastical) parish, which is overseen by a Parochial Church Council.  Although the two may physically coincide, they are very different in their powers and responsibilities.