administrative territorial entity of Scotland

For local government purposes, Scotland is divided into 32 areas designated as "council areas" (Scottish Gaelic: comhairlean), which are all governed by single-tier authorities designated as "councils". They have the option under the Local Government (Gaelic Names) (Scotland) Act 1997 of being known (but not re-designated) as a "comhairle" when opting for a Gaelic name; only Comhairle nan Eilean Siar (Council of the Western Isles) has chosen this option, whereas the Highland Council (Comhairle na Gàidhealtachd) has adopted its Gaelic form alongside its English equivalent, informally.

The council areas have been in existence since 1 April 1996, under the provisions of the Local Government etc. (Scotland) Act 1994. Historically, Scotland was divided into 34 counties or shires. Although these no longer have any administrative function, they are still used to some extent in Scotland for cultural and geographical purposes, and some of the current council areas are named after them. There are also a number of other administrative divisions, some of which are handled by joint boards of the councils.