Business essentials for Scotland
- 1 step
UK Act of Parliament
1973
United Kingdom
Local Government (Scotland) Act 1973
At a glance
Enforced by
What's here
37 compliance obligations, 2 practical guides across 2 topics · 3 journeys
Penalty landscape
4 of 37 obligations carry a fine up to £1,000. 6 carry different penalties and 27 have no criminal penalty — flagged in the list below.
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Any Person 9
- Occupier 1
- Director or Officer 1
Plus 26 non-business duties on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.
Step-by-step journeys using this legislation
Walkthroughs that take you from a real business situation to compliance.
Relevant guidance
Practical guides for businesses affected by this Act, ordered by how closely they engage with it.
Mentioned in related content
2 guidesOther Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Any Person also bound by 749 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 110 duties
- Merchant Shipping Act 1995 1995 97 duties
- Road Traffic Act 1988 1988 95 duties
- Licensing Act 2003 2003 87 duties
- Air Navigation Order 2016 2016 86 duties
Occupiers also bound by 100 other Acts (top 5 shown)
- Regulatory Reform (Fire Safety) Order 2005 (England/Wales comparison) 2005 23 duties
- Fire Safety (Scotland) Regulations 2006 2006 21 duties
- Avian Influenza and Influenza of Avian Origin in Mammals (England) (No. 2) Order 2006 2006 15 duties
- Nitrate Pollution Prevention Regulations 2015 2015 13 duties
- Highways Act 1980 1980 12 duties
Directors and Officers also bound by 224 other Acts (top 5 shown)
- Insolvency (England and Wales) Rules 2016 2016 75 duties
- Companies Act 2006 2006 63 duties
- Insolvency Act 1986 1986 46 duties
- CCBSA 2014 2014 22 duties
- Economic Crime and Corporate Transparency Act 2023 2023 18 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Part I — Local Government Areas, Authorities and Elections
Browse 6 other sections in this Part — procedural / definitional / commencement
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Part II — Changes in Local Government Areas
Duty and power to review local government areas.
Other duties (1) — Crown / regulator
- Boundaries Scotland must periodically review local government areas Statutory regulator
Boundaries Scotland's reports and implementation
Other duties (1) — Crown / regulator
- Scottish Ministers must implement or refer back boundary and electoral changes Crown / Minister / Government department
Further reviews and reports by Boundaries Scotland
Other duties (1) — Crown / regulator
- Boundaries Scotland must conduct further reviews of electoral changes Statutory regulator
Procedure for reviews.
Other duties (1) — Crown / regulator
- Boundaries Scotland must consult and notify councils during boundary reviews Statutory regulator
Browse 8 other sections in this Part — procedural / definitional / commencement
Proposals for changes in local government areas.
First review of electoral arrangements.
Delegation of Boundaries Scotland's functions
Restriction on promotion of private legislation for changing local government areas, etc.
Consequential and transitional arrangements relating to Part II.
Variation and revocation of regulations under Part 2
Consultation with Boundaries Scotland on schemes for community councils
Supplementary.
Part III — General Provisions as to Members of Local Authorities and Proceedings
Declaration of acceptance of office of councillor.
- Elected councillors must formally accept office Any Person
Filling of casual vacancies.
Other duties (1) — Crown / regulator
- Returning officer must hold by-election for council vacancies Local authority
Travelling allowance and subsistence allowance.
Other duties (1) — Crown / regulator
- Local authorities must pay travel and subsistence expenses to members Local authority
Browse 26 other sections in this Part — procedural / definitional / commencement
Qualifications for nomination, election and holding office as member of local authority.
Re-election.
Disqualifications for nomination, election and holding office as member of local authority.
Disqualification of officers, employees etc. from remaining members of local authority
Proceedings for disqualification.
Validity of acts done by unqualified persons.
Resignation.
Vacation of office by failure to attend meetings.
Casual vacancies.
Power of returning officer to postpone election for casual vacancy
Further power of returning officer to postpone election for casual vacancy where large number of unfilled vacancies
Power of returning officer to cancel election for casual vacancy
Disability of members of authorities for voting on account of interest in contracts, etc.
Pecuniary interests for purposes of section 38.
General notices and recording of disclosures for purposes of section 38.
Removal or exclusion of disability, etc.
Interpretation of sections 39 and 41.
Meetings and proceedings of local authorities.
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Allowances for attending conferences and meetings.
Payment of expenses of official and courtesy visits, etc.
Provisions supplementary to sections 45 to 48.
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Regulations as to allowances.
Part IIIA — Access to Meetings and Documents of Local Authorities, Committees and Sub-Committees
Access to agenda and connected reports.
Other duties (1) — Crown / regulator
- Local authorities must provide public access to meeting agendas and reports Local authority
Inspection of minutes and other documents after meetings.
Other duties (1) — Crown / regulator
- Local authorities must allow public inspection of meeting documents for 6 years Local authority
Local authorities to publish additional information.
Other duties (1) — Crown / regulator
- Local authorities must maintain public registers of members and powers Local authority
Supplemental provisions and offences.
Fine up to £200- Obstruct inspection of or fail to provide local authority documents Any Person
Browse 6 other sections in this Part — procedural / definitional / commencement
Admission to meetings of local authorities.
Inspection of background papers.
Application to committees and sub-committees.
Additional rights of access to documents for members of local authorities.
Exempt information.
Interpretation and application of Part IIIA.
Part IV — Community Councils
Establishment and general purpose of community councils.
Other duties (1) — Crown / regulator
- Local authorities must establish and manage community council schemes Local authority
Schemes.
Other duties (1) — Crown / regulator
- Local authorities must follow a statutory process to set up community councils Local authority
Amendment of schemes.
Other duties (1) — Crown / regulator
- Local authorities must review and consult on community council schemes Local authority
Browse 2 other sections in this Part — procedural / definitional / commencement
Part V — Internal Organisation
Security to be taken in relation to officers.
Other duties (1) — Crown / regulator
- Local authorities must secure financial guarantees for staff handling money Local authority
Disclosure by officers of interest in contracts.
Fine up to £2,500- Failure of local authority officer to disclose interest in a contract Director or Officer
Browse 15 other sections in this Part — procedural / definitional / commencement
Arrangements for discharge of functions by local authorities.
Appointment of committees.
Expenses of joint committees.
Disqualification for membership of committees and joint committees.
Disability for voting on account of interests in contracts, etc.
Membership of bodies to cease on ceasing to be member of authority.
Standing orders, etc.
Incorporation of joint committees.
Power of Secretary of State to establish joint boards.
Further provisions relating to joint boards.
Application of foregoing provisions of Part V to police authorities and joint police committees.
Sections 62A to 62C not to apply to fire authority.
Appointment etc. of staff.
Placing of staff of local authorities at disposal of other local authorities.
Members of local authorities not to be appointed as officers etc.
Part VI — Miscellaneous Powers of Local Authorities
Title to land.
Other duties (1) — Crown / regulator
- Local authorities must record land titles in their corporate name Local authority
Disposal, etc., of land forming part of the common good.
Other duties (1) — Crown / regulator
- Local authorities must seek court approval to sell common good land Local authority
Browse 24 other sections in this Part — procedural / definitional / commencement
Subsidiary powers of local authorities.
Acquisition of land by agreement.
Acquisition of land compulsorily.
Appropriation of land.
Disposal of land.
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Special provisions as to land acquired for public recreation from heir of entail.
Payment of purchase or compensation money by one local authority to another.
Power to erect buildings, etc.
Provision of offices, etc.
Interpretation of “functions”.
Contracts of local authorities.
Power of local authority to promote or oppose private legislation.
Power of local authorities to incur expenditure for certain purposes not otherwise authorised.
Powers of local authorities with respect to emergencies or disasters.
Acceptance of gifts of property.
Insurance by local authorities against accidents to members.
Research and the collection of information.
Provision of information, etc., relating to matters affecting local government.
Subscriptions to local government associations.
Powers of local authority to carry on tourism-related activities.
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Transfer of securities on alteration of area, etc.
Part VII — Finance
Financial administration.
Other duties (1) — Crown / regulator
- Local authorities must appoint a proper officer for financial administration Local authority
Studies for improving economy etc. in services.
Other duties (1) — Crown / regulator
- Accounts Commission must study and recommend local authority improvements Statutory regulator
Furnishing of information and documents to Commission.
Fine up to £1,000- Fail to provide information to the Commission for Local Authority Accounts Any Person
General duties of auditors.
Other duties (1) — Crown / regulator
- Auditors must verify local authority accounts and performance arrangements Statutory regulator
Auditor’s right of access to documents.
Fine up to £1,000 Amended 8 times- Obstruct or fail to cooperate with a local authority auditor Any Person
Right of interested person to inspect and object to accounts: completion of audit.
Amended 1 timeReference of social security matters to Secretary of State.
Amended 1 timeReports to Commission by Controller of Audit.
Amended 9 timesOther duties (1) — Crown / regulator
- Local authorities must share and publish audit reports immediately Local authority
Action by Commission on reports by Controller of Audit.
Amended 7 timesPublication of special reports
Amended 7 timesAction by Commission on receipt of special reports
Amended 7 timesHearings on special reports
Fine up to £1,000 Amended 7 times- Fail to cooperate with a local authority commission hearing Any Person
Findings of hearings
Amended 7 timesOther duties (1) — Crown / regulator
- Accounts Commission must provide written findings following a hearing Statutory regulator
Action by local authorities on receipt of findings under section 103D
Amended 7 timesOther duties (1) — Crown / regulator
- Local authorities must review and act on Commission findings and recommendations Local authority
Action on finding of failure, negligence or misconduct
Amended 7 timesInterim reports on investigations and action thereon
Amended 7 timesProtection from actions of defamation
Amended 7 timesAppeals from Commission
Amended 7 times. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Amended 1 time. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Amended 1 timeRegulations as to accounts.
Fine up to £1,000- Breach of local authority accounting regulations Any Person
Application of ss. 93 to 105 to bodies other than local authorities and to officers.
Amended 5 timesSecretary of State may make regulations with respect to rates.
Amended 1 times.116
Amended 1 timeLocal financial returns.
Amended 5 timesDuty of local authority to use resources efficiently.
Other duties (1) — Crown / regulator
- Local authorities must ensure efficient use of resources Local authority
Browse 18 other sections in this Part — procedural / definitional / commencement
General fund.
Capital expenses.
Accounts and audit.
Establishment of Commission for Local Authority Accounts in Scotland.
Expenses and accounts of Commission.
Studies of benefit administration at request of Secretary of State.
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Rate support grant.
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Miscellaneous amendments of enactments relating to finance.
Part VIII — Functions
Education authorities.
Amended 1 timeMembership of committees appointed by education authorities.
Amended 1 timeDisqualification for membership of committees appointed by education authorities.
Amended 1 time. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Amended 1 timeEducational endowments.
Amended 1 timeHousing.
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Amended 1 time. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Amended 1 timeRoads.
Amended 1 timeBuilding.
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Amended 11 times. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Amended 11 timesDeposit of poisonous waste.
Amended 1 timeFlood prevention and flood warning systems.
Amended 1 timeCoast protection.
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Amended 1 timeOrdnance Survey.
Amended 3 timesPolice.
Amended 2 timesFire services.
Amended 2 timesWater.
Amended 1 timeSchedule 18 to continue to have effect.
Amended 1 timeFerries.
Amended 2 timesPiers and Harbours.
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Amended 7 timesFactories.
Amended 1 timeOffices, shops and railway premises.
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Amended 1 timePublic libraries, museums and art galleries.
Amended 3 timesOther duties (1) — Crown / regulator
- Local authorities must provide adequate library facilities Local authority
Registration of births, deaths and marriages.
Amended 4 times. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Amended 1 timeBurial grounds, churchyards etc.
Amended 2 timesWar memorials.
Amended 1 timeProduction and supply of heat and electricity etc. by local authorities.
Amended 1 timeOther duties (1) — Crown / regulator
- Local authorities must report annual heat production to the Secretary of State Local authority
Provisions supplementary to s. 170A.
Amended 1 timeMiscellaneous functions, etc.
Amended 4 timesBrowse 14 other sections in this Part — procedural / definitional / commencement
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Public conveniences.
†Diseases of animals, and plant health.
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Spray irrigation.
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Part IX — Planning
Planning authorities.
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Amended 1 timeBrowse 3 other sections in this Part — procedural / definitional / commencement
Part X — Licensing, etc.
Browse 2 other sections in this Part — procedural / definitional / commencement
Part XI — General Provisions as to Local Authorities
Legal proceedings.
Amended 1 timeService of legal proceedings, notices, etc., on local authorities.
Amended 2 timesService of notices, etc., by local authority.
Fine up to £200 Amended 1 time- Fail to provide information about a property owner Occupier
Authentication of documents.
Amended 1 timeExecution of deeds by local authority and use of seal.
Amended 2 timesPublic notices.
Amended 2 timesInspection and deposit of documents.
Fine up to £200- Obstructing access to or refusing copies of local authority documents Any Person
Reports and returns.
Other duties (1) — Crown / regulator
- Local authorities must provide reports and information to Ministers Local authority
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Amended 10 timesByelaws for good rule and government.
Amended 4 timesProcedure, etc., for byelaws.
Amended 9 timesReview of byelaws.
Amended 9 timesRegister of byelaws.
Amended 9 timesRevocation of byelaws by resolution.
Amended 9 timesOffences against byelaws.
Fine up to £500 Amended 4 times- Breach of local authority byelaws Any Person
Evidence of byelaws.
Amended 1 timeAdmission of honorary freemen.
Amended 2 timesOther duties (1) — Crown / regulator
- Local authorities may award honorary freeman status Local authority
Provisions as to Sundays etc.
Amended 1 timeBrowse 5 other sections in this Part — procedural / definitional / commencement
Part XII — Miscellaneous, General and Transitional
Power to direct inquiries.
3 months imprisonment Amended 27 times- Obstruct or fail to cooperate with a local inquiry Any Person
Recovery of expenses of local inquiry.
Amended 27 timesProvision for default of local authority.
Amended 4 timesLocal Acts and instruments.
Amended 8 times. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Amended 1 time. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Amended 1 timeApplication to sheriff in cases of difficulty.
Amended 2 timesProvisions regarding applications to court.
Amended 2 timesGeneral provisions as to interpretation.
Amended 8 timesSavings.
Amended 5 timesBrowse 18 other sections in this Part — procedural / definitional / commencement
Removal or relaxation of controls affecting certain local authority functions.
Limitation of liability of certain owners.
Tweed Fisheries Commissioners.
Consequential and minor modifications and amendments.
Consequential and supplementary provisions.
Transfer of officers.
Continuity of employment in cases of voluntary transfer.
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Abolition of Dean of Guild Court.
Abolition of fiars courts for counties, etc.
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Orders, rules and regulations.
Expenses.
Repeals.
Short title, commencement and extent.
Part XVIIIA — Economic Development
Functions to include promotion of economic development.
Amended 4 timesRestrictions on promotion of economic development.
Amended 4 timesExercise of certain powers to be subject to provisions of sections 171A and 171B.
Amended 4 timesSchedules
Browse 13 other Schedules — structural / supplementary
Provisions as to boundaries
First elections of councillors
Meetings and Proceedings of Local Authorities
Provisions as to the Accounts Commission for Scotland
Amendments with respect to Finance
Amendment of Enactments Relating to Housing
Amendment of Enactments Relating to Building
Amendment of Enactments Relating to River Purification
Amendment of Enactments Relating to Piers, Harbours, Etc.
Amendment of Enactments Relating to Planning
Relaxation of Controls
Candidacy Rights of Foreign Nationals
Access to Information: Exempt Information
Official guidance
Authoritative sources published by regulators or government explaining this legislation.
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
Local Authority (Environmental Health / Licensing / Planning)
Local councils enforce food safety (via Environmental Health Officers), issue alcohol licences, grant planning permission, and regulate certain business activities at local …
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Regulators
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