The Local Government (Scotland) Act 1973 (c. 65) is an Act of Parliament of the United Kingdom that altered local government in Scotland on 16 May 1975. The Act followed and largely implemented the report of the Royal Commission on Local Government in Scotland in 1969 (the Wheatley Report), and it made the most far-reaching changes to Scottish local government in centuries. It swept away the counties, burghs and districts established by the Local Government (Scotland) Act 1947, which were largely based on units of local government dating from the Middle Ages, and replaced them with a uniform two-tier system of regional and district councils (except in the islands, which were given unitary, all-purpose councils).