New tax powers must mean proper debate says Tory leader
Ruth Davidson says new powers for Holyrood will make Scottish elections more significant
New powers coming to Holyrood will make next year's Scottish elections the most important since devolution, the Scottish Conservative leader said.
Ruth Davidson said the "massive new tax and welfare'' powers being handed to the Parliament would allow for the parties to have a "proper debate about our priorities''.
In the run up to the May election, she added that politicians must set out a "clear vision'' on how they would use the new powers to boost Scotland's economy.
She was speaking at a Federation of Small Businesses event in Edinburgh which took place just two days after the House of Commons approved the changes in the Scotland Bill.
Ms Davidson insisted it is a "plain fact'' that next year's election "will be the most important of the post-devolution era''.
As a result of the legislation, being brought in after the Smith Commission, MSPs will have responsibility for setting income tax rates and bands from April 2017, and will also get new powers over welfare.
She told the audience: "The next Parliament will decide the amount of income tax you pay, and the kind of welfare state we want.
"Scottish politics is about to be transformed from a spending competition within a fixed envelope, to a proper debate about our priorities.''
She added: "I supported this change, and indeed it was the Scottish Conservatives' plan for further devolution which was the basis for much of the Smith Commission report last year.
"It's now vital that political parties in Scotland present a clear vision for how they intend to ensure these new powers can grow our economy.
"As a centre-right politician, you won't be surprised to learn that I want to make the case for a competitive tax regime.
"My core principle is simply that taxes should not be higher in Scotland than elsewhere in the United Kingdom.''