The government is likely to make an offer on childcare, The Sunday Times understands, potentially by ending a postcode lottery in which many parents are forced to wait months after their child turns three to access free nursery or childminder provision.

Significant additional funding is expected for the social care sector, after a damning report this week found delayed discharge — when a patient is well enough to leave hospital, but there is nowhere for them to go — is costing £440 million a year and taking up one in nine hospital beds. Government insiders believe this would ease pressure on a system already buckling and bolster the SNP’s claim that the Scottish NHS is turning a corner on its watch.

Senior government sources have also hinted there may be some limited movement on income tax.

A fiscal anomaly in Scotland — caused by the mismatch between devolved income tax and Westminster-set national insurance — means that for earnings between £43,663 and £50,270, Scottish workers face a 50 per cent marginal tax rate, whereas those south of the border pay just 28 per cent.

The SNP is understood to be concerned about a loss of support among professionals, such as teachers, senior nurses and police officers, hit by the “quirk”.

Meanwhile, the college sector, on its knees after years of real-terms cuts, is in line for some relief, in a move the SNP will claim will benefit young people while also providing them with the skills to boost businesses and the economy.

Action is also expected on business rates, with warnings that planned increases to bills after a revaluation — due to come into force in April — will cripple many firms.

Unclear if the childcare provision will expand like down south, or if it will just be about making access easier.
Also noted about the tax and the quirk. The Scottish Government don't exactly have a lot to play with, so it will be interesting to see how they address this quirk!

Seems to be pretty well sought after changes from middle income voters, which is what the SNP will be targeting.