The SNP leader is expected to make the remarks at a party event where the general election campaign will be discussed.
Humza Yousaf is expected to claim that most Scottish seats in the next general election are a "straight fight" between the SNP and Tories.
In October last year, Labour defeated the SNP in the Rutherglen and Hamilton West by election with a swing of 20.4%.Mr Yousaf is expected to say: "We can make history. And there's only one way to do it. This is in reference to Sir Keir Starmer's plans to raise the windfall tax on fossil fuel firms from 75% of excess profits to 78%, while also extending it to 2029.
She said: "Voters in those areas - and in swathes of seats across Scotland - know only the Scottish Conservatives can beat the SNP and move the focus away from their independence obsession and on to Scotland's real priorities."
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