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Subdivisions of Scotland
For local government purposes, Scotland is divided into 32 areas designated as "council areas" which are all governed by unitary 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 Gaidhealtachd) has adopted its Gaelic form alongside its English equivalent informally.

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