DOUGLAS FRASER AND ROBBIE DINWOODIE

Alex Salmond yesterday presented himself as leader of a government-in-waiting, dismissing criticism of his financial plans for government and for council tax reform.

At a vital moment for a campaign focused ever tighter on the party chief, the campaign team projected Mr Salmond as calm, restrained and "looking like a First Minister".

He contrasted his "programme for government" with those of the past eight years, saying: "What we're seeing at the present moment is a government administration rather than a leadership. The present administration is in office but certainly not in power."

Mr Salmond, buoyed by opinion poll leads, argued this election is different to previous ones in that Scots have experienced devolution and want it to do more. He said his leading position is not only because of Labour's electoral weakness, pointing out anti-Labour votes could go elsewhere.

Asked about the potential for conflict with Westminster after the May 3 election, he said: "My intention is to be as co-operative as possible with the Westminster government," though his promise to be "polite and constructive" drew ironic laughter from SNP candidates in the audience.

The leader added: "I will take my orders from the Scottish people, and I will not disappoint them."

He dismissed Labour attacks on his financial plans as "spectacularly ineffective", disputing the figures on which they are based.

Next week he will set out revised economic plans that will target a rise in growth rate from 1.9% to Britain's average of 2.6%. It will say Scotland should anticipate 4% growth if it were independent, as that is the average for other small, independent European nations.

The manifesto included some elements that had not already been announced, including a pilot of free school buses to replace parents' use of cars on the school run.

The 2014 Commonwealth Games, for which Glasgow is bidding, would limit environmental damage by being offset by other environmental measures. And there is a new commitment to £98m of spending to boost renewable energy.

The main themes are around council tax, more police, paying off student debt, smaller primary class sizes, the health service and business tax cuts.

The manifesto sets them out as the targets set for new cabinet jobs and departments in the Scottish Executive.

Mr Salmond confirmed his local income tax plans would mean the rich who live off unearned investment income would pay nothing, arguing "we have decided not to tax savings because we believe in saving".

He also said the decision to set a national level of local tax at 3p in the pound, at least until 2011, was for "ease of implementation", even though it gives local councils no flexibility.

And he denied there was a £381m hole in the budget if Whitehall refuses, as Labour ministers have said it would, to transfer council tax benefit to the proposed income-based levy.

With plans to increase the grant from central to local government, Mr Salmond said the change would represent "the biggest tax cut in Scotland for a generation", and claimed only the top 10% of earners would pay more under their system.

"The council tax is unfair, it's wrong and we're going to abolish it," he said.

The Labour response to Labour was to publish its own black version of the SNP plans with matching pledge card, outlining dangers posed by Nationalist plans, with talk of "cost, conflict, tax and turmoil".

Jack McConnell warned voters they have three weeks to save the union. "Three weeks from now there could be no turning back," he said.

"If the SNP wins this election on May 3 there will be no point in anybody in Scotland saying I wish I had not voted for them and I did not expect them to do this."

The First Minister struck a defeatist tone, saying Labour MSPs, after the election, will vote against local income tax, "however many" there are, "in or of out coalition".

The Manifesto:

GOVERNMENT
Plans for Scottish independence to be put to a referendum within four years; replace council tax with income tax; voting at age 16.

EDUCATION
Abolish graduate endowment and pay off student debt; 50% increase in free nursery education for three and four-year-olds; reduce class sizes in primaries one to three to 18 or less; boost Gaelic in education.

HEALTH
Legally binding waiting time down to 18-week maximum from GP to treatment; a presumption against centralised hospital services; phase out prescription charges; pilot free school meals in lower primary; tobacco sales banned for under-18s; clampdown on underage drinking.

ENVIRONMENT
Carbon reduction targets of 3% per annum, with long-term target of cutting emissions by at least 80% by 2050; no new nuclear power stations; £98m for renewables.

JUSTICE
1000 more police; outing of sex offenders who go underground; sanctions on supermarkets that sell alcohol irresponsibly; serious crime task force; a shift away from short custodial sentences to tough community punishments: a funding boost for drugs rehabilitation.



ECONOMY
Reform Scottish Enterprise and VisitScotland; reduce business rates for smaller businesses; priority for commuters in transport spending; support for entrants to farming, convention on future of fishing, and pushing for Scottish role in Brussels fishery talks.

TRANSPORT
Improve Glasgow-Edinburgh rail line to cut journey times; scrap Edinburgh trams and scale down the capital's airport rail link: axe bridge tolls; new Forth crossing.

COMMUNITIES
Pilot of free school buses to reduce school run; £2000 grant to help first-time buyers, with shared equity scheme boost.