Whilst Graeme is perfectly correct in what he says, it is probably worth remembering that a) parish polls are incredibly expensive - roughly the cost of a full blown parish election, b) the cost is borne by the parish council so, ultimately, by those who pay their parish precept, and c) the parish council may have to put up the precept simply to pay for the cost of the parish poll - which in a sense makes the whole exercise somewhat futile.