Local government areas of Scotland (1975–1996)

In June 1963 the Scottish Office published a white paper titled The Modernization of Local Government in Scotland (Cmnd.2067).

At the same time, new "second-tier councils" were proposed, with burghs being merged with the surrounding "landward" rural areas.

It was hoped that the reforms could be carried out quickly, with existing authorities agreeing to amalgamation and boundary alterations prior to legislation being passed.

Wheatley commented that "Our terms of reference are far-reaching: we have a free hand to recommend whatever arrangement of authorities, boundaries and functions seem likely to be right for a long time to come".

The Western Isles, which was to have formed four districts of the Highland Region, became an islands area, with the same status as Orkney and Shetland.

Services provided at the regional level were those needing greater finance or resources, or best exercised over a wide area.

In the case of Aberdeen, Dundee, Edinburgh and Glasgow, the districts had city status, although this did not confer any additional powers.