The Local Government (Scotland) Act 1994 is a key piece of legislation that restructured local government in Scotland. It established a system of unitary authorities, replacing the previous two-tier system of regional and district councils. This change aimed to simplify local governance and improve service delivery to communities. The Act also defined the powers and responsibilities of local authorities, including education, housing, and social services. It emphasized the importance of community involvement in local decision-making and set the framework for the democratic process within local government, ensuring that councils are accountable to the communities they serve.