Scottish Labour Gathers in Perth this week in good spirits.

A string of by-election victories at local government level were accompanied by excellent wins in Dunfermline and Cowdenbeath.

This week's conference will be the biggest and best in a number of years with huge interest shown by delegates, visitors and exhibitors alike.

The conference comes at a crunch time with only six months to go until the independence referendum.

While opinion polls show Scots rightly sceptical of the SNP's plans, Scottish Labour this week has the opportunity to show that clear red water exists between our vision of a Scotland based on the principles of equality, solidarity, community and social justice and the SNP's vision of a low-taxed, deregulated Scotland that they want to see become "the most competitive in Europe!"

This week Labour's devolution commission reported after two years of in depth and extensive work. The commission took evidence from individuals, academic experts, trade unions, community groups and politicians on arrange of issues that affect the lives of ordinary Scots and our brothers and sisters across Britain.

The end product is a set of radical proposals that seeks to devolve power - not just for the sake of it but "powers for a purpose."

While the SNP's taxpayer-funded fantasy novel/manifesto - delete as appropriate - envisages a Scotland of low corporate taxes funding expanded public services (work that one out if you will), Labour's vision is rooted in the real world.

At the heart of Labour's plans are proposals to extend income tax powers and for the first time give the parliament the ability to vary the tax bands to create a more progressive taxation system.

The Barnett formula will be retained so that we will continue to benefit from the redistribution of resources across Britain.

The commission thankfully rejected proposals to devolve corporation tax, thus avoiding a disastrous Britain-wide race to the bottom on business taxes.

The pound will be retained as the UK currency with no need for the nonsensical sterling zone or for the "RUK" chancellor to sign off Scotland's budget, devolved taxes or benefit rates.

On welfare the devolution of housing benefit and attendance allowance will allow local decisions to be made reflecting local circumstances.

Devolved powers over railways offers the ability to have a not-for-profit railway.

Health and safety and equalities enforcement and employment tribunals will be devolved to the Scottish Parliament - this along with our commitment to legislation on the living wage, fatal accident inquiries, corporate culpable homicide and strict liability bring together a package of workers' rights that the trade union movement across Scotland and beyond will support.

And double devolution will see powers over skills development in Scotland, the crown estates and the work programme further devolved to local government. Our councils will have their constitutional position guaranteed in law.

Calls for a new system of local government funding will begin the debate about the future of our councils.

Underpinning all of this, the role of the Scottish Parliament and local government will be enshrined in law.

These are serious proposals that extend devolution while maintaining our links with the countries of Britain. Crucially it ensures that the trade union movement, a progressive force for good, will retain its unity and won't split along national boundaries.

In the last six months of this long campaign we can now debate two visions of Scotland - an SNP vision based on low taxes, deregulation and the free market or a Labour vision with Labour values at its core.

Neil Findlay is a Labour MSP for the Lothian region