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The Conservatives are planning the "wholesale devolution of income tax" as part of their 2015 general election manifesto, the party's Scottish leader has said.
Ruth Davidson was speaking after the publication of a new report calling for the Scottish government to take on a range of new tax-raising powers that will bolster its standing relative to the UK Government in Westminster.
The Scottish National Party's deputy leader, Nicola Sturgeon, has hit out at the Conservatives over plans to give Scotland extra tax-raising powers after 2015 if there is a 'No' vote in September's indepedence referendum.
“The Tories’ announcement today means the choice is now crystal clear – a Yes vote to deliver the powers Scotland needs or a pledge from the Tories with their long record of broken promises to Scotland," she said in a statement.
“There now appears to be a consensus among all parties – even the Conservatives – for more powers for Scotland, but a Yes vote in September is the only way to guarantee those powers are delivered.
Changes to Scotland's tax system to give Holyrood more power will be part of the Conservative general election manifesto in 2015, the party's Scottish leader said today.
Speaking at the launch of the Strathclyde report on extending devolution, Ruth Davidson said: "I have spoken directly to the Prime Minister and the Chancellor of the Exchequer and there is political will for this to happen.
"If we win the 2015 general election, or are the largest party, these are the proposals that we are taking to the House of Commons. This is going in our 2015 manifesto."
The Scottish government should have full powers over collecting income tax, a report from the former leader of the House of Lords has suggested.
The report also says a share of VAT receipts from goods sold in Scotland could be assigned to the Scottish Parliament to spend.
The Strathclyde Commission - chaired by senior Conservative peer Lord Strathclyde - was established last year by the party's Scottish leader, Ruth Davidson, to look into what powers could be further devolved from Westminster to Edinburgh.
David Cameron is "full square" behind proposals to give Scotland greater tax-raising powers, the leader of the Scottish Conservatives, Ruth Davidson, has said.
ITN Scotland Correspondent Debi Edward is following developments from a speech Ms Davidson has been making in Glasgow.
The Scottish National Party have dismissed Tory proposals for enhanced powers for Holyrood in the event of a 'no' vote in September's independence referendum.
Annabelle Ewing, an SNP member of the Scottish Parliament, said: "The only way to get the powers Scotland needs to build a fairer society and stronger economy is to vote Yes in September.
"There isn't a 'more devolved powers' option on the ballot paper."
The leader of the Scottish Conservatives, Ruth Davidson, will set out proposals for extra tax-raising powers in a speech in Glasgow this morning.
The leader of the Scottish Conservatives will today set out her party's plans to give Holyrood more tax-raising powers if the 'No' campaign wins this year's independence referendum.
Ruth Davidson, who will be speaking in Glasgow later, has said she favours giving the Scottish government power over raising all Scotland's income tax.
This would mean 40% of Scottish tax revenue being raised from Edinburgh, rather than by the British government in Westminster.
Writing in Scotland on Sunday yesterday, Ms Davidson said: "We cannot continue with a pocket-money parliament which gets its allowance from Westminster and then spends it as it pleases.
"We must move to a new system that brings real accountability to Scotland's politics."
Latest ITV News reports
Today Ruth Davidson unveiled the Tory version of 'Devo Max', offering Holyrood control of their own taxes and raising 50% of their revenue.