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The SNP’s White Paper on Scottish independence promises 30 hours of free childcare for children aged three and four during term time.
The Scottish Nationalists say it will be funded by the tax generated by more women getting into work, but Labour says it has not been properly costed.
The paper says: “At the moment, without all the powers of independence, we have managed to prioritise childcare and are increasing the number of hours from 412.5 to 600.
“Independence offers us the powers to go much further. If we matched, for example, the female labour market participation of Sweden, this would generate an extra £700m in tax revenue.
“As we progressively expand childcare, the tax revenue generated would pay for further expansion.”