Scotland has its own system of local government. The present system dates from 1975, and was established by the Local Government (Scotland) Act, 1973 (see Table 23 for its structure). From the very beginnings of local government, Scotland has had its own local authorities, and these can be contrasted with the local authorities in England, Wales, and Northern Ireland. Here the comparisons will be with the English system, which is the model followed in Wales and Northern Ireland (the latter has, however, a very reduced system today).

The establishment of the present local government systems in Britain involved a process of enquiry and legislation. Two Royal Commissions on Local Government were set up in the 1960s: Redcliffe-Maud for England (Report, Cmnd 4040), and Wheatley for Scotland (Report Cmnd 4150). The new structures were established by Acts of Parliament, that for Scotland being the Local Government (Scotland) Act, 1973. Scotland was one year behind England in changing over to the new system, and the first elections took place in May 1974. The transfer was completed in May 1975, when the system became fully operational.

It is pertinent to ask why Scotland and England should have different systems of local government. In part, the reason is historic. Each country developed its own self-governing local communities from medieval times, and in Scotland these were the Royal Burghs. They were typically small towns or villages, and represented isolated pockets of trade and civilisation in a somewhat barbarous environment. Only after 1889 were County Councils established, and the pre-reform structure dated from 1929.