Local Government etc. (Scotland) Act 1994

The Local Government etc. (Scotland) Act 1994 (c. 39) is an act of the Parliament of the United Kingdom that created the current local government structure of 32 unitary authorities covering the whole of Scotland.

It abolished the two-tier structure of regions and districts created by the Local Government (Scotland) Act 1973 which had previously covered Scotland except for the islands council areas.

The act came into effect on 1 April 1996, beginning with the 1995 Scottish local elections.

The act authorised the Secretary of State to cap councils' budgets, but this was not acted on for the first set of budgets in 1995-1996.