Nationalists have restated calls for Chancellor George Osborne to use a key economic statement to commit to swift action to give Holyrood more tax raising powers.

The Tory Chancellor is to make his Autumn Statement tomorrow, with the Scottish Secretary today saying it will provide a £125 million boost for the NHS north of the border.

Mr Osborne's setpiece Commons statement comes less than a week after the Smith Commission proposed giving MSPs greater powers over income tax and benefits in the wake of the independence referendum.

Deputy First Minister John Swinney called this weekend for Mr Osborne to use his statement to make ''early commitment'' to transfer more powers over tax to Holyrood.

That demand was echoed by new SNP depute leader Stewart Hosie MP, who urged the Chancellor to promise "swift implementation" of the Smith proposals.

He said: "Time is running out for Mr Osborne. He must use tomorrow's statement to explain why he has failed to deliver growth - and instead lined the UK up for some £75 billion of further pain at the hands of his austerity agenda.

"The Scottish Government is doing all it can to undo the damage of Westminster cuts with the powers we currently have. And it is delivering results, with record rates of employment and two years of continuous economic growth.

"But Westminster is standing in the way of our efforts to tackle economic inequalities in Scotland. While the Smith Commission did not recommend the job creating powers Scotland needs to thrive, implementation of the proposals will help the Scottish Government take further action to undo the damage of austerity.

"For this reason, Mr Osborne must commit to their swift implementation during tomorrow's statement.

"Next May, the Scottish people will deliver their verdict on Mr Osborne's time as Chancellor. As his austerity agenda continues to inflict pain across the country and his list of broken promises grows longer, Mr Osborne is rapidly running out of time to redeem himself."

The run-up to the Autumn Statement has been dominated by forecasts that the Government will fail to meet its borrowing targets, in part because of lower than expected revenues from tax.

Chief Secretary to the Treasury Danny Alexander said the UK must ''stay the course'' on efforts to reduce the deficit.

The Liberal Democrat added that ''several tens of billions'' more savings were needed to eradicate the deficit by 2017/18, but said this was a ''smallish'' effort compared to measures already announced.

Scottish Secretary Alistair Carmichael said Scotland could have been facing a very different financial situation if the country had opted for independence in the referendum.

After oil prices fell to a four-year low, he said it was "already clear that we would be facing up to a very different and much more difficult future if Scotland had opted for separation".

Mr Carmichael claimed: "Falling oil prices combined with the Scottish Government's wildly optimistic production figures would have blown a massive hole in the middle of the finances of an independent Scotland.

"Thankfully the people of Scotland shut the door on the independence option and chose a united future with the rest of the UK.

"The benefits of that choice are already clear to see. The Autumn Statement is expected to deliver an extra £125 million for Scotland's NHS. While the latest oil price would have left an independent Scotland missing another £11.8 billion over the next few years, the same as the total annual health budget for Scotland.

"People in Scotland were absolutely right in September to choose a United Kingdom with a united future that gives us the best of both worlds."

Mr Carmichael also said the Smith Commission recommendations meant that "the promise of extra powers for the Scottish Parliament is on track".

He said: "We have an all-party agreement on the way forward that will make Holyrood one of the most powerful devolved parliaments in the world.

"The right decision by the people of Scotland in September is already making a world of difference to Scotland's NHS. Our health service is stronger when we share financial risks across the whole of the UK and take more decisions here in Scotland."