The Local Government etc. (Scotland) Act 1994 (c. 39) is an Act of the Parliament of the United Kingdom which created the current local government structure of 32 unitary authorities covering the whole of Scotland. It abolished the two-tier structure of regions and districts created by the Local Government (Scotland) Act 1973 which had previously covered Scotland except for the islands council areas. The Act came into effect on 1 April 1996, applying beginning with the 1995 Scottish local elections.