THE most vocal party in calling on the SNP to stop fighting the referendum campaign is the Scottish Conservatives.

Ironically, they're almost as guilty as the Nationalists when it comes to re-enacting the battles of the past couple of years.

MSP Murdo Fraser got a reply to a typically mischievous parliamentary question this week. He asked "in light of the result of the referendum, whether there is a timetable for the privatisation of NHS services?" Health Secretary Alex Neil replied: "There are no plans to privatise NHS services." So much for all those Yes campaign warnings that a No vote would lead to privatisation of the health service, the gleeful Mr Fraser hardly needed to tweet.

It's not surprising they're still at it. It is generally agreed the Scots Tories had a good referendum campaign. The cause united the party's grass-roots, who enjoyed the fight and relished even more the rare experience of being on a winning side. In leader Ruth Davidson "a Tory star was born," as David Cameron put it in a glowing conference speech tribute.

At Holyrood she has proved the most effective of the opposition leaders in recent weeks, harrying the Scottish Government over its claim to have protected NHS budgets despite think-tank figures suggesting the opposite. Along with Mr Fraser, finance spokesman Gavin Brown has emerged as a first-class lieutenant, riling Alex Salmond so much over his record on NHS spending that the First Minister was publicly ticked off for heckling during Thursday's budget debate.

Unexpectedly, given Ms Davidson was elected leader three years ago promising to oppose the transfer of more powers to Holyrood, the Scots Tories are also on the front foot on devolution. Their proposals for beefing up the parliament, published by Lord Strathclyde's commission in June, were more adventurous than many anticipated. Its plans to devolve income tax go further than Labour's.

What's more, in their submission to Lord Smith of Kelvin, the Tories make clear they regard their ideas as a floor, not a ceiling: they're willing to go further provided the final package of measures reflects the outcome of the referendum and does nothing to undermine the integrity of the UK. Party strategists believe this willingness to embrace devolution is helping - finally - to persuade people the Tories have changed.

Thursday's budget highlights another opportunity. John Swinney's announcement was dominated by one issue, the new Land and Buildings Transaction Tax which will replace Stamp Duty from April 1. The blanket media coverage, much of it hostile, brought home the reality of Holyrood exercising tax powers. There are tough decisions to be made. The pressure on Mr Swinney will only grow next year, when he sets a Scottish rate of income tax.

The Tories, it goes without saying, want Holyrood to be cutting taxes and aim, at least, to go into the next election in 2016 promising a 1p reduction in income tax. It will give some people a firm reason to vote Conservative in a Scottish Parliament poll.

"There is a crowded field on the left in Scottish politics but plenty of room on the centre-right," said one Tory aide. "A clear choice is opening up and when you add in the tax powers that are coming to Holyrood, both imminently and under the Smith process, the dividing lines become even clearer."

The Tories look in a healthier state than they have for a long time but proof of their detoxification will only come at the polls. The first test is in seven months' time. In the run-up to next May's general election, Labour and the SNP will seek to outdo each other in their condemnation of George Osborne's austerity programme, which will stack the odds against the Scots Tories.

However, Scots Tories have one advantage over the UK party: they will not have Ukip breathing down its neck to anything like the same extent. Areas like the Borders and Aberdeenshire are realistic targets, perhaps even Fife and Perthshire. In 2010, they polled 413,000 votes - not a huge distance behind the SNP's 491,000 - but were rewarded with just a single seat. "Our challenge is to turn that large number of votes spread out across the country into seats," the adviser said. "It's a big task but we feel we have chips on the table."