Ruth Davidson said she wants to use Holyrood's new tax powers, which come into force in 2016, to cut the tax by 1p in the pound.

Amounting to £560 mil-lion of tax revenue, the tax cut would be financed by ending some free universal benefits, Ms Davidson said.

The Conservatives would bring back prescription charges, scrap free university tuition while introducing a graduate contribution scheme and change concessionary travel which gives free bus passes to those over 60.

"We are behaving responsibly by looking for better ways to help hard-working people and that means making it easier for those same people to wrest back more responsibility for their own lives. And that means more of your money should stay in your purses and pockets.

"That is why the Scottish Conservatives are working on a plan to cut your taxes," Ms Davidson said.

The announcement follows a policy shift by Scottish Labour last week when leader Johann Lamont said universal free benefits needs to be reviewed. On this, her Tory counterpart said "we should welcome such honesty".

Ms Davidson attacked the SNP on its policies of free university tuition, free prescriptions, freezing council tax and concessionary travel.

Such "give-aways" are a "publicly funded bribe" designed to win votes for independence, according to the Tory leader.

"The SNP Government has deliberately skewed its spending because it has decided if it can't win a principled argument for separation it must buy its way to victory in 2014. But I believe Scottish people see through this," she said.