The reform of Scottish local government

Abstract

The reorganization of local government in Scotland has been linked by ministers to the abolition of the poll tax. The process has been ministerially driven with opinion canvassed through the publication of two consultation papers. One clear objective is to end the redistributive capacity of the large regions by the creation of a uniform single‐tier system of local government throughout Scotland. However, the requirement on the new authorities to produce a scheme for administrative decentralization within a year of their establishment may compromise the promised simplicity of a single‐tier structure. Alan Alexander and Kevin Orr discuss the implications of these changes for democratic accountability and the internal management of local authorities.