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Murdo Fraser, MSP for Mid Scotland and Fife and Deputy Leader.
The belief in the benefits of devolving power will be at the heart of our modern, progressive vision for Scotland.  It is central to the idea of the ‘opportunity society’ which I want to see develop.
 
Extending economic opportunity more widely is a vital component of this vision of the opportunity society.  So what can we do to extend economic opportunities in Scotland?
 
We should start by recognising that it is people and businesses in Scotland which create wealth and jobs.  And it is their taxes which pay for the public services on which we all rely.  Government’s role is to create the environment in which this can take place.  This starts with the right fiscal framework.
 
The Scotland Bill will create a new Scottish rate of income tax.  This represents an opportunity, but we must use this new power wisely.  It will only be beneficial if it is used to relieve the tax burden on Scottish people and businesses, many of which are unincorporated.
 
That will be the ambition of our new party – to use this power to lower income tax in Scotland when it is prudent to do so. 
 
To create an environment which rewards entrepreneurs and risk takers.  That will encourage more to emerge, creating new businesses and jobs which is exactly what we need to raise living standards.