Tory leadership contender David Cameron has said his party must do better in Scotland to help win over the "hearts and minds" of British voters.
Mr Cameron wants to recapture votes for the party in Scotland
Speaking ahead of a Monday visit to Perth, he pledged to try and help the party revive its fortunes in Scotland.
He is due to go head-to-head with rival David Davis in the latest of a series of hustings.
"I'm looking forward, if I win this contest, to try to help the Scottish party have a revival", he said.
Speaking to the BBC's Politics Show, he added: "I think we won't win the country or the hearts and minds of the whole of the country unless we can do better in Scotland. It is very important for me."
Mr Cameron went on to discuss the issue of tax in Scotland.
He said: "I am a low tax Conservative. I believe we need to get taxes down, not to benefit the rich or one section or another, but because low taxes are good for the whole for the economy and I know Scottish Conservative colleagues share that view. But it's up to them.
"You have got to believe in devolution heart and soul and it's up to the Scottish Conservatives what manifestos they want to write for the Scottish Parliament. And I will work with them and listen to them.
David Davis said there was a virtue in low tax
"If I'm the leader we will have a very strong relationship and I'll spend time in Scotland and do what I can to help them."
Mr Davis, whose wife comes from Irvine in Ayrshire, said on low tax: "I think I can see a great virtue in it. It would help the Scottish economy and attract people to Scotland."
He said he would like Scottish Conservatives to campaign for tax cuts at Holyrood.
The pair will go head-to-head at New Perth Concert Hall with about 400 Tory party members due to attend.
Conservative Party members are currently voting for who they want as the leader, with the result expected on 6 December.