KEZIA Dugdale is the latest leader to tell people Labour has changed.

She has had next to no time to prepare for a Scottish Election and to avoid another humiliating defeat.

However she knew what she was getting into and how much of a task reversing Labour’s electoral performance would be.

She said: “When I put my name forward for this job I had to be sure I knew I had a plan to turn things around and part of that is about having a much clearer sense of who we are and what we stand for.

“Our tax policy is real evidence we have changed, because it is honest, its brave, its bold. It’s about asking the richest people in society to pay a bit more in tax so we can protect our public services and I think that’s really strong evidence that we have changed and we’ve listened.”

If Ms Dugdale is to avoid disaster she will have to stem the SNP tide that swept the country last year. Holding seats in yes voting Glasgow, where three MSPs are fighting to survive, would be a sign of progress.

She said: “You need to understand why lots of people in Glasgow voted yes. I believe there are two types of people who voted yes, those who define themselves as nationalists and supporters of nationalism and there’s those who desperately wanted Scotland to make different choices from the Tories.

“The idea that we can determine more of our own future her in Scotland in Glasgow and in towns and communities across the country.”

Two years later the referendum campaign of Better Together with the Tories still haunts labour. Johann Lamont left as leader shortly after it and Jim Murphy couldn’t escape its repercussions.

Kezia Dugdale says she understands the anger people felt but says she is making a Labour case that yes voters can identify with.

She said: “The great myth of the referendum for me was that independence was the only way to change things and part of the appeal I’m making in this election is whether you were yes or no, take a look at Labour plans to use the new powers of the parliament to make different choices from the Tories. We are prepared to use the new tax powers to we can stop the cuts.

“I believe the vast majority of people who will have voted yes did so because they wanted to end austerity and we have the chance to do that ourselves now in Scotland all it takes is the political will to do it.”

Tax and spending is what she hopes sets Labour apart from the SNP re-claiming the progressive anti austerity mantle from her opponents.

She added: “And that’s why I get so frustrated with Nicola Sturgeon who was last year anti austerity champion prepared to ask the rich to pay a bit more tax and now she’s the one who is imposing austerity and refusing to tax the rich.”

She is keen to set the record straight on NHS spending when asked if her plans produce less cash for the health service.

She said: “I refute there is any difficulty in this. Labour and the SNP spending plans for the NHS are identical. The total budget for the NHS under Labour would be in the region of £14bn, that’s an extra £2bn for the NHS.”

On spending UK consequentials she said she made it clear in speeches it would be spend on health.

Instead she turns again to SNP spending plans which Labour argue would result in billions of pounds worth of cuts.

While the Tories are aiming to overtake Labour as the official opposition Ms Dugdale’s sights are fixed on the Nicola Sturgeon and the SNP and not Ruth Davidson.

She is more concerned with winning back voters from the SNP not losing them to the Tories.

Back to Nicola Sturgeon, she says: “What Nicola needs to be honest about is the reality that she is set to make £3bn worth of cuts. Glasgow’s share of those city is £337m £600 less per person on services in this city.”

“The different philosophy you’ve got under my leadership you’ve got is the belief that across Scotland we should have a universal set of social rights and some people should pay more for them than others.

“I can afford to keep university tuition free and redress the cut in bursary the SNP have imposed on the poorest students. I can afford to have free prescriptions and invest more money on mental health and in tackling cancer because I’m prepared to say those with the broadest shoulders should pay a bit more tax.”

She is heartened by polls that show the tax rise plan for services is popular and can help reclaim Labour as the real opposition to Tory austerity.

She adds: “We have a chance to make different choices from the Tories and we should grasp it.”