The urban and rural districts of Northern Ireland were created in 1899 when the Local Government (Ireland) Act 1898 came into effect. They were based on the system of district councils introduced in England and Wales four years earlier. (See List of Irish local government areas 1898–1921 for a historical list of districts in all of Ireland.)
At the time of Northern Ireland's creation in 1921, Ireland as a whole was divided into thirty-three administrative counties and six county boroughs; the administrative counties were in turn subdivided into several boroughs, urban districts, and rural districts. Each district was divided into a number of district electoral divisions. Northern Ireland received a total of six administrative counties, together with the county boroughs of Belfast and Derry. The six administrative counties all included a number of urban and rural districts in 1921, but no boroughs.