Malcolm Bruce MP made the last speech at the conference

The call came from Lib Dem MP Malcolm Bruce, who spoke on the final day of the three-day gathering in Aviemore.

The party is committed to an income tax which is set locally.

Mr Bruce, who is MP for Gordon, told party members on Sunday: "Let us keep more of the taxes where they are collected."

He spoke on Sunday, the day after Scottish Lib Dem leader Nicol Stephen challenged Alex Salmond to talk to them with the aim of securing a deal on local income tax.

The SNP is committed to replacing the council tax with a local income tax, although the level of this would be set centrally and would apply uniformly across Scotland.

Mr Bruce said: "As a party that champions local income tax, let me suggest we go a radical stage further.

"Instead of all taxes, bar the discredited council tax, going to the Treasury to be top-sliced, wasted and lost, let us keep more of the taxes where they are collected.

Special treatment

"What councils and health boards need is their share of taxes paid in their locality, raising their access to income from local sources from 75% or 80% of their total budget, leaving the grant from Holyrood for new services and to adjust for income inequalities.

"This would offer us a new cause for campaigning - local taxes for local services.

"That is the opposite of the SNP's 'one Scotland' approach."

Earlier, party members called for lower taxes on North Sea oil firms, accusing the UK Government of discouraging investment in the sector.

But the call was passed only narrowly at the conference, where critics complained that special treatment was being sought for rich oil giants.