Scottish independence: Tories back tax raising powers for Holyrood
Scotland should be given full powers over income tax powers if it votes against independence, Scottish Conservative leader Ruth Davidson has said.
She also argued Holyrood should get additional responsibility over VAT and welfare.
The plans, outlined in a report by a commission chaired by Conservative peer Lord Strathclyde, are thought to have the backing of PM David Cameron,
They would be offered ahead of the 2015 UK election.
Ms Davidson said: "This document outlines a radical vision for a more powerful Scottish Parliament, a more responsible Scottish Parliament.
"It is a thoroughly Conservative document and by providing for a more equal distribution of powers it is a thoroughly Unionist document too.
"I back its recommendations."