Liberal Democrats:

A "strong Scotland within the UK". Holyrood to raise most of its revenue, with power over income tax, inheritance tax, capital gains tax, and air passenger duty. Corporation tax not set by Holyrood, but the revenue from it raised is "assigned" to Holyrood.

New borrowing powers for Edinburgh, councils raise half their own spending.

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Key powers stay shared across UK and creation of an oil savings fund for whole UK.

Scottish Labour:

MSPs given power to vary income tax rates by 15p in the pound, with ability to raise higher rates to tax the rich more, but top rates only lowered if all rates lowered, to avoid undercutting rest of UK.

Holyrood should raise 40% of its spending, £2bn more than under recent Act. Housing benefit devolved; Holyrood given control over its elections. A new Health and Safety Executive, employment tribunals, equalities legislation and power to create a "not for profit" railway service.