Thursday's elections will be a key test of the Liberal Democrat's strategy to pressure their political rivals.

Party leader Charles Kennedy claimed after the general election that the Conservatives would be challenged as the party of opposition and the May elections will be an early indication of whether he is succeeding.

The Scottish parliament will be a major battleground for the party as its 17 MSPs have been able to use their position in the Lib-Lab administration to win concessions such as the abolition of tuition fees.

In the Welsh assembly the party's nine members have won similar concessions by working with Labour.

Not only has it given the party a taste of power but also given the party the chance to say it can deliver when in government. Strategists in Cowley Street are hoping to build on those successes.

But it is in the English councils where the party faces its biggest test.

The Liberal Democrats control 24 of the councils that are up for election and insiders believe they can make gains from both Labour and the Conservatives.

Kennedy's opposition to the war in Iraq may have struck a chord with disillusioned Labour voters - particularly in the Muslim community - and the Conservative's recent bout of infighting could lead to gains if core Tory voters stay at home.

Council tax bills topping £1000 for the first time has caused outrage among voters so the party's pledge to cut all council tax bills by £100 could prove popular on the doorstep.

"Council tax is a grossly unfair tax," said the party's local government spokesman, Ed Davey.

"It hits pensioners and those on fixed incomes especially hard. It was rushed in by the Conservatives as the next worst thing after the Poll Tax fell apart. It beggars belief that Labour have kept this unfair Tory tax."

By using effective targeting and tailoring their message to local issues the party hopes to increase its share of the vote and make gains in areas where senior Conservatives are the sitting MPs.

It is no coincidence that Kennedy has visited the constituencies of Tory chairman Theresa May and shadow deputy prime minister David Davis.

Targets also include re-taking overall control of Sheffield council, where Labour home secretary David Blunkett forged his political career. The party currently holds 42 of the 87 seats.

Other councils where the Lib Dems have hopes of taking control include Waverley, Shepway, Windsor and Maidenhead, New Forest and Mid Sussex.

Mark Oaten, who has played a central part in planning the party's campaign, is confident of the party's chances - particularly in causing embarrassment for Labour.

"The new Labour chairman is clearly panicking about the growing force of the Liberal Democrats. It is clear he considers the Liberal Democrats to be Labour's main opposition in May's local elections," he said.