The Local Government Act 1973 (c. 65) is an Act

Act of Parliament

An Act of Parliament is a statute enacted as primary legislation by a national or sub-national parliament. In the Republic of Ireland the term Act of the Oireachtas is used, and in the United States the term Act of Congress is used.In Commonwealth countries, the term is used both in a narrow...

 of the Parliament of the United Kingdom

Parliament of the United Kingdom

The Parliament of the United Kingdom of Great Britain and Northern Ireland is the supreme legislative body in the United Kingdom, British Crown dependencies and British overseas territories, located in London...

, that reformed local government

Local government of Scotland

Local government in Scotland is organised through 32 unitary authorities designated as Councils which consist of councillors elected every four years by registered voters in each of the council areas....

 in Scotland

Scotland

Scotland is a country that is part of the United Kingdom. Occupying the northern third of the island of Great Britain, it shares a border with England to the south and is bounded by the North Sea to the east, the Atlantic Ocean to the north and west, and the North Channel and Irish Sea to the...

, on May 16, 1975.

The Act followed and largely implemented the report of the Royal Commission on Local Government in Scotland in 1969 (the Wheatley Report

Wheatley Report

The Wheatley Report is the name generally given to the report published in September 1969 by the Royal Commission on Local Government in Scotland, or Wheatley Commission, under the chairmanship of Lord Wheatley...

) and it made the most far-reaching changes in Scottish local government in a century or more. It swept away the counties

Counties of Scotland

The counties of Scotland were the principal local government divisions of Scotland until 1975. Scotland's current lieutenancy areas and registration counties are largely based on them. They are often referred to as historic counties....

, large burghs and small burgh

Burgh

A burgh was an autonomous corporate entity in Scotland and Northern England, usually a town. This type of administrative division existed from the 12th century, when King David I created the first royal burghs. Burgh status was broadly analogous to borough status, found in the rest of the United...

s and districts established by the Local Government (Scotland) Act 1947

Local Government (Scotland) Act 1947

The Local Government Act 1947 is an Act of the Parliament of the United Kingdom, that reformed local government in Scotland, on 1 October 1947....

, and replaced it by a uniform two-tier system of regional and district councils (except in the islands, which were given unitary, all-purpose councils).

In England

England

England is a country that is part of the United Kingdom. It shares land borders with Scotland to the north and Wales to the west; the Irish Sea is to the north west, the Celtic Sea to the south west, with the North Sea to the east and the English Channel to the south separating it from continental...

 and Wales

Wales

Wales is a country that is part of the United Kingdom and the island of Great Britain, bordered by England to its east and the Atlantic Ocean and Irish Sea to its west. It has a population of three million, and a total area of 20,779 km²...

, the Local Government Act 1972

Local Government Act 1972

The Local Government Act 1972 is an Act of Parliament in the United Kingdom that reformed local government in England and Wales on 1 April 1974....

 established a similar system of two-tier administrative county

Metropolitan and non-metropolitan counties of England

Metropolitan and non-metropolitan counties are one of the four levels of subdivisions of England used for the purposes of local government outside Greater London. As originally constituted, the metropolitan and non-metropolitan counties each consisted of multiple districts, had a county council and...

 and district councils.
The Act abolished previous existing local government structures, and created a two-tier system of regions and districts on the mainland and a unitary system in the islands.