The Liberal Democrats are making Scotland a "fairer" country in government, the Scottish Secretary is to tell the party's autumn conference.
Michael Moore will point to policies such as cuts in income tax for low and middle earners to highlight the work the party is doing in government.
He will say that the Lib Dems are making such decisions in the "toughest of times" doing for Scotland "what Labour did not, and which the Conservatives would not".
He will tell the conference in Brighton: "Those of us who live in Scotland are all too aware that not everyone north of the border wants to acknowledge what we are achieving. There is opposition - quite a bit of it actually. But my response to them is this. We will stand up for our values and stand by our achievements.
"Welfare reform is a good example. We want a welfare system that protects the vulnerable, supports people into work and makes work pay. A system that's fair to those who need it and fair for those who pay for it. Not the arbitrary and deep cuts that some would favour but we will never support."
Mr Moore will say the party has an "armoury of evidence and a record of delivery" to take to the polls in 2015.
"We will show what Liberal Democrats are doing for Scotland in this coalition government.
"Supporting the young unemployed with a Youth Contract that guarantees support to young Scots who are out of work and down on their luck. Supporting older people with our triple lock pensions policy: the largest cash increase in the history of the state pension. And supporting hard-working people through a fairer tax system.
"Raising the point at which people start to pay tax, year on year. And cutting income tax for low and middle income earners. With 160,000 low-paid Scots coming out of income tax altogether.
"Well over two million paying less than they were when we came to office. And, by April of next year, a total of £1.2 billion less tax taken from low and middle-income Scots. We have shown that even in the toughest of times, and against all the odds, Liberal Democrats have done for Scotland what Labour did not and the Conservatives would not. We have shaped a fairer country."
