HOLYROOD'S new powers have forced the SNP to take a "realistic, responsible view" of tax, Scottish Conservative leader Ruth Davidson has claimed.

She said the Nationalists had adopted similar policies to her own party while coming from a "different space in the political spectrum".

The Scottish Tories, who are bidding to replace Labour as the main opposition party at Holyrood, have called for Scots to pay the same levels of income tax as in England, where Chancellor George Osborne unveiled a generous cut for higher rate payers.

The SNP has pledged not to pass on the cut in full but both parties oppose plans by Labour, the Liberal Democrats and Greens to increase income tax for most workers.

Holyrood will take near-full control over income tax from April next year as part of a package of new powers.

Speaking at a lunch organised by Holyrood journalists in Edinburgh, Ms Davidson said left wing parties calling for tax rises were "trying to get noticed".

Discussing the new powers, she added: "I think you are seeing the consequences of perhaps ourselves and the SNP - in different spaces on the political spectrum - trying to assume different roles after the election, taking a really realistic, responsible view of what governance, opposition, politics and policy making is and should be in this country."

She revealed the Conservatives will include a pledge to recruit an extra 500 health visitors in their election manifesto, to be unveiled next Wednesday.

The promise is linked to a second commitment - to lobby for the repeal of the controversial 'named person' child protection scheme.

She said the initiative, which will see every child appointed a health visitor or teacher to oversee their welfare, was "the most confused and unworkable law ever passed in Holyrood".

The pledge follows a survey showing Scotland’s health visitors are concerned about taking on the named person role.

Unison, the local government union, found 52 per cent were opposed to the introduction of the scheme and 48 per cent were in favour.

Labour, which supported the scheme initially, has called for it to be "paused".