The very broad intent of the Tier system is to avoid (a) overwhelming local hospitals, and (b) allow so far as is possible normal activities to continue.
Impicit in this is that some fatalities from covid are acceptable (albeit undesirable!). If zero covid fatalities were the goal we would need a total lockdown - unworkable in my view.
This makes a very good rational for dividing the country up on the basis of areas served by different major hospitals or health trusts. The use of county boundaries, local authorities etc is sub-optimal and confusing.
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