TORY leader Ruth Davidson will today argue for increased powers for Holyrood beyond the current Calman proposals, so she can campaign to lower taxes and cut public spending.

It is a pro-devolution message, arguing for more powers, but seeking to head off the kind of case Deputy First Minister Nicola Sturgeon has been making for independence as a vehicle for protecting benefits and boosting income equality.

Ms Davidson made a Burns Day speech two months ago hinting at support for enhanced devolution, which prompted mocking messages from her rival for the Scottish Tory leader-ship, Murdo Fraser who had campaigned against her on that basis.

In a speech today in Edinburgh, she will say: "New powers over tax should mean one thing: tax rates being reduced and the burden of tax being lifted for every Scottish family.

"We've already set out our proposal for a 1p cut in income tax for Scottish families, and new powers over tax in Scotland could let us go further."

Such a further cut in both taxation and public spending would fly in the face of others at Holyrood, she said, adding: "My experience of the Scottish Parliament is there are too many members whose sole concern is how money should be spent.

"There are politicians who have little or no concern for those who generate the money in the first place – the over-burdened and under-appreciated Scottish taxpayer.

"Politicians who regard taxpayers' money as theirs by right, not hard-earned cash they take on trust to spend on the people of Scotland's behalf. Politicians who take no responsibility for difficult decisions and palm blame off on those who do."

Ms Davidson argued that a parliament with little responsibility for raising the money it spends would never be properly accountable, arguing in future a far greater share of the money spent by the Scottish Parliament should be raised by it. She said: "We will examine the mix of taxes best suited to achieving that goal, but the principle is clear. If you spend the public's money, then you must be accountable to the public both for how it is spent and how it is raised.

"The devolution of new powers over taxation to the Scottish Parliament means it would be the responsibility of the parliament to use those powers in the best interests of the Scottish people."