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The Local Government Act 1972 (1972 c. 70) is an Act of Parliament in the United Kingdom that reformed local government in England and Wales on 1 April 1974. Its pattern of two-tier metropolitan and non-metropolitan county and district councils remains in use today in large parts of England, although the metropolitan county councils were abolished in 1986 and they were replaced with unitary authorities in many areas in the 1990s. In Wales, it established a similar pattern of counties and districts. These have since been entirely replaced with a system of unitary authorities. In Scotland, the Local Government (Scotland) Act 1973 regionalised local government with a system of two-tier regions and districts in 1975 this was also replaced by a system of unitary council areas in 1996.