LABOUR, the Conservatives and LibDems have all now produced blueprints for further devolution which will be put to voters at next year's 2015 Westminster election.

Here are the key points:

Labour

l Holyrood to raise most of the income tax paid in Scotland, with additional powers to vary higher rates up but not down in relation to the basic rate. Part of tax package that would make MSPs responsible for raising 40 per cent of the money they spend.

l Housing benefit to be devolved to Holyrood; DWP work programmes to be devolved to councils.

l Scottish Parliament made constitutionally permanent.

l Responsibility for health and safety at work and employment tribunals transferred to Holyrood.

Conservatives

l Holyrood responsible for setting rates and bands of income tax. Part of tax package making MSPs responsible for raising just over half of the money they spend.

l Scottish versions of HMRC's personal tax statements to be issued to highlight impact of Holyrood's tax decisions.

l Housing benefit and attendance allowance to be devolved if possible.

l Key Holyrood committees to be chaired by opposition MSPs to improve scrutiny of the Scottish government.

LibDems

l Holyrood to set income tax rates and bands, plus take control of inheritance tax, capital gains tax and air passenger duty. Part of package to make MSPs responsible for raising about two thirds of what they spend.

l Local authorities to be guaranteed powers to set council tax and business rates.

l Create a federal UK.

l Control over Holyrood elections to be handed to Scottish Parliament.

l Replace Barnett Formula with new needs-based system run independently of government.