I am helping my son r4edecorate his house and he has a lot f rawplugs left in the plaster What is the best way of revovind/ covering them prior to repainting with emulsion?

Definitely take the raw plugs out. I once had the same problem and for some reason left a couple of raw plugs in and filled around them. It does not look good.

Any standard wall filler should be fine once they're removed.