In May’s local elections, most of the attention will fall on the larger contests: the devolved elections in Scotland and Wales and the major local authorities. Less noticed, however, will be the smallest units of local government, parish councils, whose elections rarely attract much scrutiny, and their decisions even less. They generally operate outside of urban areas, with about 40 per cent of the population of England living within their domains – a substantial minority of the country. Parish councils are funded by their own tax, a precept, which is collected alongside regular council tax by the larger council of the area.

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It is here, in these quieter corners of the system, that some of the more curious examples of public spending can be found.

Last week, I was sent a communication between West Oxfordshire District Council, and a resident and parish councillor, Charles Amos, relating to the parish of Eynsham. It suggested that a single visit to the local public toilets cost the taxpayer £8.69, not far off from a tenner. A strikingly large figure, but a reliable one. The facility costs an approximate £10,515 a year to operate and is used just 1,183 times annually. 

Yet how much does the user actually pay to use the facility (after paying their precept, if they’re a resident)? Twenty pence. This it seems fair to say, is not an especially efficient ratio, being a mere 2.3 per cent of the cost of the whole. 

It does not seem that Eynsham entirely unusual. A broader review by the district council........

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