The 1972 Local Government Act sets out the circumstances in which a poll may be demanded:
…no poll shall be taken unless either the person presiding at the meeting consents or the poll is demanded by not less than ten, or one-third, of the local government electors present at the meeting, whichever is the less.
Once the decision has been taken to hold a poll, the chairman of the meeting must notify the district council which will appoint a returning officer. Thus the poll is run by the district council but the cost is borne by the parish council (and ultimately its electors). This may be a significant sum.
The electorate for the poll is those entitled to attend the meeting as local government electors and the wording of the question should be decided at the meeting. The date of the poll is fixed by the returning officer and should be not earlier than the 14th day nor later than the 25th day after the day on which the poll was demanded. The poll must be held in accordance with rules made by the Secretary of State. Voting takes place in a polling station between 4pm and 9pm on the appointed day.
