The independence referendum has turned the Conservative Party from "toxic Tories" to the champions of the silent majority in Scotland, Scottish leader Ruth Davidson has claimed.

The Tories want to work for the majority who desire "sensible centre-ground policies" in contrast to the increasingly left-wing SNP and Labour parties, Ms Davidson told the party conference in Birmingham.

But she refused to be drawn on how many MPs she hoped the Scottish Tories would return to Westminster at next May's general election, joking sole Scottish Tory MP David Mundell had been a "lonely man for far too long, in so many areas of his life".

Ms Davidson added she wants to establish a low tax commission, to report back before the 2016 Scottish Parliament elections, to consider the powers Scotland has and those brought forward by Lord Smith's cross-party devolution commission.

In a speech at a Scottish fringe event, Ms Davidson said: "The campaign that we had was not always plain sailing but with the future of our country at stake, partisan politics were put to one side - and I think rightly so because when you're discussing the fate of nations, it is the small man who puts party before country.

"But even from the start our role and our place in this campaign was fretted over. Siren voices repeated the lazy wisdom that Conservatives shouldn't be allowed anywhere near it, that our involvement would be unhelpful, that we were too toxic for much of Scotland.

"We have blown that myth out of the water.

"The last two-and-a-half years have proved without a shadow of a doubt that far from being toxic, it was the Scottish Conservatives who spoke up and stood up for Scotland's silent majority.

"It was us who made the confident, patriotic case for the UK. And we took that case from door to door to door right across our land."

She went on: "When (Lord Smith's commission) has done its work, when the agreements are reached and the draft legislation is ready to go, when we've decided exactly the package that's being proposed, that's when all parties need to lay out what they plan to do with them.

"To do that, I intend to set up a low tax commission. To look at the powers we have, the powers already coming under the Scotland Act and the powers to be brought forward under Lord Smith.

"To look at income tax, council tax, business taxes, retail taxes, land taxes and environmental taxes.

"I want Scotland to be the leanest, most dynamic country in Europe attracting business, helping start-ups, encouraging sales and ensuring that the working people of our country keep more of the money they earn."

Ms Davidson also joked at the expense of Alistair Darling, who led the Better Together campaign, telling delegates: "I also want to put on the record my own appreciation of the work done by others, and in particular by Alistair Darling.

"He's had so many rounds of applauses at Tory conferences that his reputation is forever ruined."

On the Scottish Conservatives' prospects at the 2015 general election, Ms Davidson said: "I think this is one of the most open general elections that I'll have seen in my lifetime and I will be doing everything in my power to contribute to the Conservative tally of MPs."

To laughter, she said: "(David Mundell) has been a lonely man for far too long, in so many areas of his life, and I want to make sure he has some friends."

Ms Davidson received a standing ovation at her first appearance at conference on Sunday.

She said British politics must change to see off the SNP's push for a ''neverendum''.

She endorsed having income tax paid in Scotland sent directly to the Scottish Parliament, allowing Holyrood to look ''taxpayers in the eye'' and being less dependent on the block grant.

The SNP said it was in bad faith for Ms Davidson to rule out devolving everything bar foreign affairs and the Armed Forces during her speech.

SNP MSP Stewart Maxwell said: "People in Scotland were clearly and unambiguously promised substantial additional powers by the Westminster parties and it is just not on for Ruth Davidson to attempt to row back on that vow.

"In the run-up to the referendum Gordon Brown promised home rule and to move 'as close to a federal state as is possible' - a position fully endorsed by the Westminster parties.

"If Ruth Davidson is now determined to impose limits on the additional powers Scotland should gain, why did she not speak out at the time?

"It shows an extraordinary degree of bad faith for Ruth Davidson to now try and dictate the terms that the Smith Commission and people across Scotland must be free to discuss."