The Conservatives have pledged to draft new legislation to devolve more power to Holyrood within 12 months of taking office.
The party is publishing its general election manifesto today which will state that a new Scotland Bill will be introduced in a Conservative government’s first Queen’s speech.
The bill will then be introduced in the first session of the new parliament.
It will enact the recommendations of the Smith Agreement, signed by all five of Scotland’s leading parties last year following the rejection of independence.
That agreement supported the full devolution of income tax to Holyrood, ensuring that more than 50% of the Scottish budget will be raised from revenues raised here.
A new Conservative government will commit to putting a new Scotland Bill before parliament in its first year, ensuring that the new plans can be enacted in short order.
Scottish Conservative leader Ruth Davidson said: “This is a manifesto for working people right across Britain.
“It confirms that we will press ahead immediately with our plan to build a stronger, better union as promised to voters last year.”
The Scottish Conservatives are expected to publish an election manifesto on Thursday.