UK leader Tim Farron and Scottish party chief Willie Rennie will deliver keynote speeches at the Lib Dem conference in Dunfermline.
Conference will debate the tax rise and police relocalisation alongside motions to create a federal UK, lift the blanket ban on GM crops and create opportunities for young homeless people.
The gathering will close with a tribute to Charles Kennedy, the former leader who died just weeks after losing his seat at the general election.
In his speech, Mr Rennie will make a direct appeal to independence supporters to back his party at next year's Scottish Parliament election.
He said some of those who back the SNP's cause of independence feel "let down" by the party's record in government.
The Lib Dems, who hold five seats at Holyrood, will set out plans to boost services and support public sector workers, according to Mr Rennie.
His party faces a battle with Labour, the Conservatives and the Greens for regional list seats in May, with polls predicting the SNP will dominate the constituency vote.
Mr Rennie is expected to say: "I recognise that many liberal-minded people have supported independence.
"As a consequence, many then felt compelled to back the nationalists even if they were unhappy about the performance of the SNP in government.
"I want them to know they now have another option.
"I want to make a direct plea to supporters of independence today - if you want to fix the problems facing your local GP surgery, if you want to end industrial-scale stop-and-search on our streets, if you want to put the treatment of mental ill-health on an equal footing with physical health, if you want all these things then try out the Liberal Democrats."
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