The system was based on the recommendations of the Macrory Report, of June 1970, which presupposed the continued existence of the Government of Northern Ireland to act as a regional-level authority.

Northern Ireland was to be divided into twenty-six local government districts, each consisting of a number of wards.

The Act did not define the Districts exactly, but provided a list of 26 existing local government areas which would form the basis of the pattern.

The Commissioner's proposals were put into effect by the Local Government (Boundaries) Order (Northern Ireland) 1972, dated 17 July 1972.

A number later changed their name or gained borough or city status under the Local Government Act (Northern Ireland) 1972.