You may have seen the news this week that the Commission on Strengthening Local Democracy in Scotland (sponsored by the Convention of Scottish Local Authorities) issued its report with various recommendations. Amongst others was a recommendation that Scotland should actually have more local representation in a similar vein to Scandinavian countries rather than less, as is the usual argument.
While not in the report, they did respond to a media question suggesting something like 100 councils is what they envisage. I have therefore taken the bait and tried to work out how that might happen. My starting premise was the old district councils and then subdividing them, or reverting to some of the smaller counties pre-1974.
I eventually got to 93 councils despite making some creations I wasn't entirely comfortable with. Mostly they are sensible but I have designed Haakon District Council. Can you guess where it is? I'll publish the full list if you can!