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===Scotland=== {{main|Local government in Scotland}} Local authorities in [[Scotland]] are unitary in nature but not in name. The [[Local Government etc. (Scotland) Act 1994]] created a single tier of local government throughout Scotland. On 1 April 1996, 32 local government areas, each with a [[Subdivisions of Scotland|council]], replaced the previous [[Regions and districts of Scotland|two-tier structure]], which had regional, islands and district councils. [[Comhairle nan Eilean Siar]] (formerly the Western Isles Council) uses the alternative [[Scottish Gaelic language|Gaelic]] designation ''Comhairle''. While the phrase "unitary authority" is not used in Scottish legislation (whether from the Scottish Parliament or the UK Parliament), the term can be encountered (used either descriptively or erroneously) in a few official publications<ref>{{cite web| url=http://www.falkirk.gov.uk/services/law_admin/legal_services/publication_scheme/about_publication_scheme.aspx| title=About Falkirk Council| publisher=[[Falkirk (council area)|Falkirk Council]]| access-date=22 February 2009| archive-url=https://web.archive.org/web/20090406001340/http://www.falkirk.gov.uk/services/law_admin/legal_services/publication_scheme/about_publication_scheme.aspx| archive-date=6 April 2009| url-status=dead| df=dmy-all}}</ref> and in (usually erroneous) use by United Kingdom government departments.<ref>{{cite web| url=http://www.direct.gov.uk/en/Dl1/Directories/DevolvedAdministrations/DG_4003604| title=Local Councils in Scotland| publisher=DirectGov| access-date=22 February 2009| archive-url=https://web.archive.org/web/20081114130657/http://www.direct.gov.uk/en/Dl1/Directories/DevolvedAdministrations/DG_4003604| archive-date=14 November 2008| url-status=dead| df=dmy-all}}</ref>
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