History of The Subdivisions of Scotland
Further information: History of burghs and History of local government in ScotlandTraditionally burghs have been the key unit of the local government of Scotland, being highly autonomous entities, with rights to representation in the old Parliament of Scotland. Even after the Acts of Union 1707, burghs continued to be the principal subdivision. Until 1889 administration was on a burgh and parish basis.
The years following 1889 saw the introduction of a hierarchy of local government administration comprising counties, counties of cities, large burghs and small burghs.
With effect from 16 May 1975 and until 31 March 1996 the local government divisions of Scotland consisted of an upper tier of regions each containing a lower tier of districts except for the single-tier island council areas.
The 1996 reform of local government in Scotland, enacted by the Local Government etc. (Scotland) Act 1994, studiously avoided specifying a name for the area administered by a unitary authority. The boundaries of each council's jurisdiction often differed from those of both the regions and districts instituted in the 1970s and of the counties established in the 1890s, which were themselves often based on the shires or sherriffdoms, the first of which were established by Malcolm III. When one also takes into account the burghs the true complexity of the matter is revealed. Thus it is not actually known what the correct term for the areas governed by the new unitary councils is or even if there is one.
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